Risk Analysis of Accounting Information System Infrastructure

12 Pages Posted: 15 Feb 2011  

Arsenie Samoil Mihalache

"Alexandru Ioan Cuza" University - Iaşi, România - Faculty of Economics and Business Administration - Doctoral School of Economics

Date Written: February 10, 2011

Abstract

National economy and security are fully dependent on information technology and infrastructure. At the core of the information infrastructure society relies on, we have the Internet, a system designed initially as a scientists’ forum for unclassified research. The use of communication networks and systems may lead to hazardous situations that generate undesirable effects such as communication systems breakdown, loss of data or taking the wrong decisions. The paper studies the risk analysis of the accounting information system in modern corporations from the viewpoint of modernising accounting against the background of implementing new information technologies aimed at carrying out the objectives of integration and globalisation construed as phenomena specific to information society and knowledge.

Keywords: Attackers, Threats, Vulnerability, Security, Risk Analysis

JEL Classification: M4, C8, D5, L1, L6, L8, P5

Suggested Citation

Mihalache, Arsenie Samoil, Risk Analysis of Accounting Information System Infrastructure (February 10, 2011). Available at SSRN: https://ssrn.com/abstract=1761465 or http://dx.doi.org/10.2139/ssrn.1761465

Arsenie Samoil Mihalache (Contact Author)

"Alexandru Ioan Cuza" University - Iaşi, România - Faculty of Economics and Business Administration - Doctoral School of Economics ( email )

Bd. Carol I no.22
Iasi, RO-700505
Romania

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