Factors determining organisational commitment on security controls in accounting-based information systems

Factors determining organisational commitment on security controls in accounting-based information systems

This research investigates the influence of level of computer usage, types of software usage and size of accounting departments utilising computer-based accounting system on the level of organisational commitment on security controls. Companies registered with the Company Commission of Malaysia unde...

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Bibliographic Details
Published in:International Journal of Services and Standards
Main Author: Salwani M.I.; Norzaidi M.D.; Chong S.C.; Lin B.
Format: Article
Language:English
Published: Inderscience Enterprises Ltd. 2009
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-57349153095&doi=10.1504%2fIJSS.2009.021666&partnerID=40&md5=51a6534976f4b8973690d69bb08a7d5b
id 2-s2.0-57349153095
spelling 2-s2.0-57349153095
Salwani M.I.; Norzaidi M.D.; Chong S.C.; Lin B.
Factors determining organisational commitment on security controls in accounting-based information systems
2009
International Journal of Services and Standards
5
1
10.1504/IJSS.2009.021666
https://www.scopus.com/inward/record.uri?eid=2-s2.0-57349153095&doi=10.1504%2fIJSS.2009.021666&partnerID=40&md5=51a6534976f4b8973690d69bb08a7d5b
This research investigates the influence of level of computer usage, types of software usage and size of accounting departments utilising computer-based accounting system on the level of organisational commitment on security controls. Companies registered with the Company Commission of Malaysia under group 7 (technology, communications and transportation) constitute the population of interest. The results indicate that non-accounting software usage and size of accounting department have significant relationships with organisational commitment on security controls. The findings of this study create awareness among organisations on the importance of their commitment on security controls to ensure the integrity of financial statements and to produce quality information for decision-making. © 2009, Inderscience Publishers.
Inderscience Enterprises Ltd.
17408849
English
Article
author Salwani M.I.; Norzaidi M.D.; Chong S.C.; Lin B.
spellingShingle Salwani M.I.; Norzaidi M.D.; Chong S.C.; Lin B.
Factors determining organisational commitment on security controls in accounting-based information systems
author_facet Salwani M.I.; Norzaidi M.D.; Chong S.C.; Lin B.
author_sort Salwani M.I.; Norzaidi M.D.; Chong S.C.; Lin B.
title Factors determining organisational commitment on security controls in accounting-based information systems
title_short Factors determining organisational commitment on security controls in accounting-based information systems
title_full Factors determining organisational commitment on security controls in accounting-based information systems
title_fullStr Factors determining organisational commitment on security controls in accounting-based information systems
title_full_unstemmed Factors determining organisational commitment on security controls in accounting-based information systems
title_sort Factors determining organisational commitment on security controls in accounting-based information systems
publishDate 2009
container_title International Journal of Services and Standards
container_volume 5
container_issue 1
doi_str_mv 10.1504/IJSS.2009.021666
url https://www.scopus.com/inward/record.uri?eid=2-s2.0-57349153095&doi=10.1504%2fIJSS.2009.021666&partnerID=40&md5=51a6534976f4b8973690d69bb08a7d5b
description This research investigates the influence of level of computer usage, types of software usage and size of accounting departments utilising computer-based accounting system on the level of organisational commitment on security controls. Companies registered with the Company Commission of Malaysia under group 7 (technology, communications and transportation) constitute the population of interest. The results indicate that non-accounting software usage and size of accounting department have significant relationships with organisational commitment on security controls. The findings of this study create awareness among organisations on the importance of their commitment on security controls to ensure the integrity of financial statements and to produce quality information for decision-making. © 2009, Inderscience Publishers.
publisher Inderscience Enterprises Ltd.
issn 17408849
language English
format Article
accesstype
record_format scopus
collection Scopus
_version_ 1823296167731003392

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