An Empirical Investigation of the Security Controls of Computerized Accounting Information Systems (CAIS) in the Selected Listed Companies in Sri Lanka

Determinants of corporate environmental disclosures in Sri Lanka: the role of corporate governance

“…While proactive governmental actions, primarily in the form of environmental regulations and policies [1], have been undertaken to monitor and control corporate environmental practices, there are as yet deficiencies in relation to the reporting and disclosure of corporate environmental information. In this regard, with the extant accounting norms and culture predominantly focusing upon perfecting the technical aspects of accounting, there is a dearth of locally developed reporting standards to address the need for CED in the country (Pramanik et al , 2008; Akisik and Gal, 2011; Sarivudeen and Sheham, 2013; Rajeshwaran and Ranjani, 2013).…”

“…Nevertheless, stakeholder pressures upon Sri Lankan listed companies to engage in CED has been on the increase (Sarivudeen and Sheham, 2013), as reflected in evidence supportive of increased CED in recent studies, although marked sector-specific variations have been identified in this regard (Rajeshwaran and Ranjani, 2013). Thus, questions remain as to whether companies operating in environmentally sensitive sectors (for instance) are engaging in CED, to the same (or even a greater) extent than those companies operating in less polluting sectors.…”

The Role of Intra-Organizational Factors in Accounting Information System Effectiveness

“…Thus, quality internal control enables banks to produce accurate and reliable information for effective decision making at both operational, strategic, and managerial levels in the organization. However, the threats of AIS are increasing in today's dynamic business environment (Rajeshwaran & Gunawardana, 2013) which brought about many challenges particularly in internal control effectiveness which is normally related to fraud (Ekwueme et al, 2012). The complex nature of business transactions implies that AIS face threats of being manipulated to manage activities that are contrary to the assumptions of the real world (Acklesh et al, 2013).…”

“…They further stated that this situation might have adverse effects on the relationship between internal control quality and AIS effectiveness. Moreover, unauthorized access to data by both employees and hackers, poor segegaration of AIS duties and accidental data entry are some of the inherent problems in AIS environment (Rajeshwaran & Gunawardana, 2013). To this effect, AIS needs to be part of the dynamic nature of the environment and be able to detect possible threats of irregularities.…”

“…This means that quality internal control is the nerve center of an organization that interacts with other internal resources to produce the desired outcome, the breakdown of which leads to the failure of the organization (Ayagre, Appiah-Gyamerah, & Nartey, 2014). The importance of the internal control quality has been discussed in many studies (Rajeshwaran & Gunawardana, 2013;Teru & Hla, 2015), but this factor has not been empirically tested in relation to AIS effectiveness. This study extends previous literature in AIS by adding internal control quality with other internal organizational factors (training and top management support) that have been identified as the key drivers of success.…”