Investigating Perceived Security Threats of Computerized Accounting Information Systems An Empirical Research applied on Jordanian banking sector

Abstract

The objective of this study is to investigate perceived security threats of Computerized Accounting Information Systems (CAIS) that face Jordanian domestic banks. An empirical survey using self‐administrated questionnaire has been carried out to achieve the above‐mentioned objective. The study results reveal that accidental entry of “bad” data by employees, accidental destruction of data by employees; intentional entry of “bad” data by employees and employees’ sharing passwords are the top four security threats that face domestic banks. The paper concludes that most security threats that face domestic banks are internally generated and unintentional.

Citation

Hayale, T.H. and Abu Khadra, H.A. (2008), "Investigating Perceived Security Threats of Computerized Accounting Information Systems An Empirical Research applied on Jordanian banking sector", Journal of Economic and Administrative Sciences, Vol. 24 No. 1, pp. 41-67. https://doi.org/10.1108/10264116200800003