Factors determining organisational commitment on security controls in accounting-based information systems. (1st December 2008)

• Record Type: Journal Article
• Authors: Salwani, Mohamed Intan; Norzaidi, Mohd Daud; Chong, Siong Choy; Lin, Binshan
• Is Part Of: International journal of services and standards. Volume 5:Number 1(2009)
• Page Start: 51
• Page End: 66
• Publication Date: 2008-12-01
• Subjects: standards -- computer-based systems -- usage levels -- accounting departments -- departmental size -- accounting software -- organisational commitment -- security controls -- information systems -- Malaysia -- financial statements -- information quality -- decision making; Standardization -- Periodicals; Customer services -- Standards -- Periodicals; 389.605
• Languages: English
• ISSNs: 1740-8849

Abstract

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.