THREATS TO BUSINESS ACCOUNTING DATA IN THE DIGITAL AGE
This paper we have examined the vulnerability of accounting data to cyber attacks and the limits of protection afforded to it to counterbalance the benefits of the digital era (Bellanova, 2017), so that we can conclude whether digitization brings sufficient benefits to cover the inherent shortco...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2024-12-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | https://www.utgjiu.ro/revista/ec/pdf/2024-06,%20Volumul%20II/30_Neagu.pdf |
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| author | NEAGU (ION) ANA-REBECA GORE BEATRICE-ELENA ION LAURENȚIU-EDUARD RADU FLORIN |
| author_facet | NEAGU (ION) ANA-REBECA GORE BEATRICE-ELENA ION LAURENȚIU-EDUARD RADU FLORIN |
| author_sort | NEAGU (ION) ANA-REBECA |
| collection | DOAJ |
| description | This paper we have examined the vulnerability of accounting data to cyber attacks and the limits of protection
afforded to it to counterbalance the benefits of the digital era (Bellanova, 2017), so that we can conclude whether
digitization brings sufficient benefits to cover the inherent shortcomings. The solutions proposed to businesses by
professionals in the field regarding the potetization of accounting data are vast (Gutwirth et al., 2010) and can
sometimes mislead the decision maker, i.e. lead to the wrong decision on the most efficient and adapted solution to the
business needs. This paper examines the risks experienced by businesses, at the economic level, as a result of
increasingly prevalent fraudulent behaviours originating from both the internal and external environment of the
company, fostered by the digitalization of the accounting profession and the accounting professional's reaction to these
challenges. According to Weinberger (2011), Big Data is an indicator of the changes undergone by businesses in the
market, changes due to the impact of information in digital format, which is too numerous to master and control
(Aradau et al., 2015). |
| format | Article |
| id | doaj-art-06d53d06a67144fb8fb09798246ae252 |
| institution | Kabale University |
| issn | 1844-7007 2344-3685 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Academica Brâncuşi |
| record_format | Article |
| series | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| spelling | doaj-art-06d53d06a67144fb8fb09798246ae2522025-01-03T16:01:55ZengAcademica BrâncuşiAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie1844-70072344-36852024-12-0126257263THREATS TO BUSINESS ACCOUNTING DATA IN THE DIGITAL AGENEAGU (ION) ANA-REBECA 0GORE BEATRICE-ELENA 1ION LAURENȚIU-EDUARD 2RADU FLORIN3PH.D. STUDENT, "VALAHIA" UNIVERSITY OF TÂRGOVIȘTE PH.D. STUDENT, "VALAHIA" UNIVERSITY OF TÂRGOVIȘTEPH.D. STUDENT, "VALAHIA" UNIVERSITY OF TÂRGOVIȘTE PH.D. PROFESSOR, "VALAHIA" UNIVERSITY OF TÂRGOVIȘTEThis paper we have examined the vulnerability of accounting data to cyber attacks and the limits of protection afforded to it to counterbalance the benefits of the digital era (Bellanova, 2017), so that we can conclude whether digitization brings sufficient benefits to cover the inherent shortcomings. The solutions proposed to businesses by professionals in the field regarding the potetization of accounting data are vast (Gutwirth et al., 2010) and can sometimes mislead the decision maker, i.e. lead to the wrong decision on the most efficient and adapted solution to the business needs. This paper examines the risks experienced by businesses, at the economic level, as a result of increasingly prevalent fraudulent behaviours originating from both the internal and external environment of the company, fostered by the digitalization of the accounting profession and the accounting professional's reaction to these challenges. According to Weinberger (2011), Big Data is an indicator of the changes undergone by businesses in the market, changes due to the impact of information in digital format, which is too numerous to master and control (Aradau et al., 2015). https://www.utgjiu.ro/revista/ec/pdf/2024-06,%20Volumul%20II/30_Neagu.pdfbig datasecuritycyber attacksaccounting dateairisky behavior |
| spellingShingle | NEAGU (ION) ANA-REBECA GORE BEATRICE-ELENA ION LAURENȚIU-EDUARD RADU FLORIN THREATS TO BUSINESS ACCOUNTING DATA IN THE DIGITAL AGE Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie big data security cyber attacks accounting date ai risky behavior |
| title | THREATS TO BUSINESS ACCOUNTING DATA IN THE DIGITAL AGE |
| title_full | THREATS TO BUSINESS ACCOUNTING DATA IN THE DIGITAL AGE |
| title_fullStr | THREATS TO BUSINESS ACCOUNTING DATA IN THE DIGITAL AGE |
| title_full_unstemmed | THREATS TO BUSINESS ACCOUNTING DATA IN THE DIGITAL AGE |
| title_short | THREATS TO BUSINESS ACCOUNTING DATA IN THE DIGITAL AGE |
| title_sort | threats to business accounting data in the digital age |
| topic | big data security cyber attacks accounting date ai risky behavior |
| url | https://www.utgjiu.ro/revista/ec/pdf/2024-06,%20Volumul%20II/30_Neagu.pdf |
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