Classification of cyber risks in accounting

Abstract

The complexity of information processes in accounting and the improvement of computer and communication technologies led to the variation of accounting information cyber threats. The traditional classification of cyber threats does not include the multifaceted nature of accounting, and therefore is uninformative for the purposes oforganizingeffectivecybersecurityofenterprises.Purpose. The main aim is to improve the classification of cyber risks through thegeneralizationandsystematizationofcyberthreatsrelevanttoaccountinginformation.Methods.Intheprocessofthesystematizationofvariablecyberthreatsinaccounting,generalscientificempirical,logicalandhistoricalmethodsofcognitionofsocio-economicprocesses were used. The article is based on general methods of research of socio-economic information from the standpoint of accounting and cybersecurity. The informationbasis of scientific research is historical resources about the cyber threats classification,scientificworksofdomesticandforeignscientistsaboutdividingthreatsofaccountingintotypes.Results.Itisprovedthateffectivecyberprotectionofenterprisesrequirespromptandadaptiveconsiderationofvariablecyberthreatsinaccounting.Theclassificationofcyberthreatsofaccountinginformationhasbeenimprovedbydistinguishingclassificationcriteria:randomness,purposefulness,informationandfinancialinterest,territoriality,source,origin,objectivity,objectivity,scale,formofimplementation,criminality,aspect,prolongation,latency,andprobability.Theimportanceofusingtheaboveclassificationofcyberrisks,whichcomprehensivelycharacterizesthecyberthreatsofaccountinginformation,forthepurposesofdevelopingmeasurestoprevent,avoidandeliminatepotentialconsequences.Discussion. It is important to improve the classification of accounting information usersfor organize the enterprises cybersecurity, which requires further research and developmentofanactionssettoensurecyberprotectionoftheaccountingsystem.

Continuous accounting implementation for a new future: opening the black box through green transformational leadership by surveying Indonesia banking employees

“…Practice has proven that the behavior of green participation of employees not only elevates the development of the employee, fulfills its job duties or environment of protective intentions, while achieving environmental performance and supporting organizational development [13]. When employees apply this empowerment to attain their environmental goals, this is referred to as green human capital [14]. Environmentally friendly behavior at work is kind of environmentally friendly behavior at work that employees employ to meet their job needs and to be persistent with the systems of their organization [15].…”

“…Practice has proven that the behavior of green participation of employees, just not urge the advancement of the physical but also mental well-being of the employee, fulfills its job duties or environmental intentions of protection, while achieving environmental performance and supporting organizational development [13][14][15]. However, if to look at the situation in Indonesia, there is no regulation that specifically regulates green human capital policies.…”

مدخل مقترح لمواجهة مخاطر تبنى تكنولوجیا إنترنت الأشیاء على نظام المعلومات المحاسبى

“…(Cao and Zhu,2012;Saif et al,2015;Qiu, 2016;Wang ,2016;Thangiah et al, 2018;Van Niekerk and Rudman,2019;Yilmaz and Hazar,2019;Tavana et al,2020;Valentinetti and Munoz,2021;Onyshchenko et al, 2022) . (Kremer et al, 2019;Mohankumar,2019;Atlam and Wills,2020;Demirkan et al, 2020;IoT Alliance Auslralia,2020;Efosa et al, 2021;Muravskyi et al, (Lee and Lee,2015;Leloglu,2017;Devi and Mohankumar,2019;Payne,2019, Atlam andWills,2020;Chang et al, 2020;Mahlous and Ara,2020;Khadam et al, 2020;Romansky and Noninska,2020;Tavana et al, 2020;Busulwa and Evans,2021;Martens et al, 2021;Popescu et al, 2021) . (Ernst and Young,2011;Janes,2012;Duncan et al, 2017;ENISA,2019;Janvrin and Wang ,2019;Cui et al, ,2020 (WatchGuard,2010;Payne , 2018;Cui et al, 2020;Zadorozhnyi et al, 2020;Alghamdie,2021;Busulwa and Evans, 2021) .…”

Determinant Factor of Continuous Accounting Implementation Based on Indonesia Banking’s Employees

“…In addition, previous research has not discussed how to increase awareness in the field of cybersecurity (Haapamäki & Sihvonen, 2019;Havakhor et al, 2020;Li & Xu, 2021;Zhang et al, 2021). The implementation and transition to a more comprehensive accounting function will result in some displacement and disruptions such as cybersecurity risks (Gulin et al, 2019;Muravskyi et al, 2021). Practice has proven that the behavior of green participation of employees not only promotes the development of the physical and mental health of the employee, fulfills his job duties or environmental intentions of protection, and at the same time achieves environmental performance and helps the development of the organization (Yang, 2019).…”