The Impact of Electronic Accounting Information Systems on the Security of Financial Information
DOI:
https://doi.org/10.47134/jampk.v3i2.1086Keywords:
Electronic accounting information systems, financial information securityAbstract
This study aimed to prove the security of financial information through the confidentiality and non-disclosure of information by individuals. To achieve this objective, the research addressed the knowledge bases and theoretical foundations of electronic accounting information systems (EAIS) and their relationship to accounting books and documents. It also discussed financial information security (FIS), its importance, elements, and components, and clarified the competence and effectiveness of accounting information systems implemented in government departments. Furthermore, it determined the importance of financial information confidentiality in government units, given that FIS constitutes a fundamental pillar of the administrative system within economic units. This is due to its role in protecting user information, whether for government units or stakeholders involved in decision-making, through reliance on accounting information systems. The research reached several conclusions, most notably the global interest in EAIS due to their significant advantages in the field of FIS. Additionally, the readiness of the system used in a company helps meet the requirements for protecting FIS
References
Abdel Hadi, Haider Saleh, Employing Electronic Accounting Information Systems to Implement Hedging Strategies: An Analytical Study and a Proposed Framework, Master's Thesis, University of Karbala, College of Administration and Economics, Department of Accounting, Iraq, 2019.
Abdel Maksoud, El Sayed, The Use of Accounting Worksheets in the Field of Accounting, University Press for Printing, Publishing and Distribution, Alexandria, Egypt, 2004.
Aftouha, Mustafa Sassi, The Use of Electronic Information Systems and Their Impact on the Security and Integrity of Accounting Information (A Comparative Study), Journal of Academic Research, University of Sabratha, Algeria, 2019.
Al-Fakhri, Saeed Muhammad, and Hajar, Hajar Al-Taher, The Impact of Electronic Accounting Systems on the Accuracy of Accounting Information in Light of Technological Development in Information, Journal of Al-Zaytuna International University for Global Publishing, Jordan, 2025.
Al-Jazrawi, Ibrahim, Fundamentals of Accounting Information Systems, Dar Al-Yazourdi Scientific, Amman, 2010.
Awadallah, Ahmed Hosni Saleh, The Impact of Information Security Characteristics on Achieving Institutional Excellence through Organizational Learning Capabilities in Jordanian Universities, Sudan University of Science and Technology Technology, Faculty of Business Sciences, Department of Management Information Systems, Sudan, 2019.
Dawadi, Dalenda and Ben Houd, Zahra, Banking Information Security, Master's Thesis, Kasdi Merbah University - Ouargla, Faculty of Law and Political Science, Algeria, 2020.
https://www.snhu.edu/about-us/newsroom/stem/what-is-information-security
Khalil, Ali, The Influential Role of Information Security Governance in Reducing the Risks of Electronic Accounting Information Systems, A Field Study, Iraq, 2013.
Othman, Rania Nour El Din and Mohamed, Mohamed Al-Muataz Al-Mujtaba, The Role of Electronic Accounting Information Systems in Improving the Quality of Internal Auditing Using Computers: A Case Study of Leader Technology Company, Journal of Economic, Administrative and Legal Sciences, Palestine, 2019.
www.journal.cybrarians.org/index.php
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 saifAhmed Kadhim Sendw

This work is licensed under a Creative Commons Attribution 4.0 International License.

