Account Information Security Research Articles

Mediating Effect of Information Security Culture on the Relationship between Information Security Activities and Organizational Performance in the Nigerian Banking Setting

The era of globalization brought about changes in the development of information technology systems,invariably affect business activities in order to be at pace with the global world (Babatunde & Selamat, 2011 &2012). So, this paper confers on the investigation of accounting information security activities and theestablishment of an information security culture in an organizational setting. The goal of this paper absolutely isto illuminate on information security projects, establishment of information security culture and the imperativeof updating technological systems of the banking industry from the perspective of Nigeria as a developingcountry. Conversely, the challenges Nigerian banks encompassed with non-compliance with the internationalsecurity standards as a result of lack of establishment information security culture, thereby led to fraudperpetration within the management. So, the governing council of Central bank of Nigeria is seeking to eradicatefrauds to the minimum level. Also, the need to establish an information security culture with the organizationand to update the users of technological systems meet the global world to achieve the highest key performanceindicator (KPI).

ACCOUNTING INFORMATION SECURITY EFFECTIVENESS THROUGH TECHNOLOGICAL FRAMES OF REFERENCE

ABSTRACT The objective of this research is to examine on using technological frames of reference (TFR) to study the accounting information security gap created by incongruent perceptions related to information risk. Data collection is done by sending the questionnaires to CFO of Thai-listed firms; measurements of constructs both the validity and reliability use the Ordinary Least Squares (OLS) regression analysis to test the hypotheses relationship and estimate factors affecting the accounting information security effectiveness. The results show the technological frames of reference (nature of information security, use of information security, information security strategy) has positive relationships with reduced accounting information security incongruity and reduced accounting information security incongruity has positive relationships with accounting information security effectiveness. Theoretical, managerial and research implications are also discussed. Keywords Technological Frames of Reference (TFR), Nature of Information Security, Use of Information Security, Information Security Strategy, Reduced Accounting Information Security Incongruity, Accounting Information Security Effectiveness