Naslov
Influence of IT on Accounting Practice and Exposure to Cyber Attacks

Autori
Boban, Marija : Vinšalek Stipić, Valentina : Grabić, Josipa

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
International Conference on Software, Telecommunications and Computer Networks / Boban, Marija ; Ježić, Gordan - Split : Institute of Electrical and Electronics Engineers (IEEE), 2018

Skup
26th International Conference on Software, Telecommunications and Computer Networks (SoftCOM 2018)

Mjesto i datum
Split, Hrvatska; Supetar, Hrvatska, 13.09.2018. - 15.09.2018

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
accounting information system ; accounting practice ; cyber attacks ; information technologies

Sažetak
The accelerated development of information technology requires additional investment in education and training for advanced technologies. In the unfavorable position there were numerous other occupations that were not technical or informational. Hence, many years ago, there are many obstacles to accounting practice for tracking technology advancement. Many accountants skilled in their work can not cope with the fast- paced IT developments and cybercrime exposure. There are a large number of accounting information systems that are of different quality to accountants. The market for accounting information systems has progressed significantly, enabling a business organization to meet legal obligations faster. However, the rapid progress of IT technology does not keep pace with the rapid progress of accounting personnel, leading to greater risk for cyber attacks. This research aims to confirm a greater exposure to cyber attacks in cases where management structures are not convinced of the rapid advances in IT technology that the accounting profession can not track. Business management's possible savings do not engage IT professionals, ultimately leading to greater exposure to cyber attacks and causing large financial losses.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Informacijske i komunikacijske znanosti

POVEZANOST RADA