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Investigating Perceived Security Threats of Computerized Accounting Information Systems An Empirical Research applied on Jordanian banking sector

Talal H. Hayale (University of Windsor, Ontario‐Canada)
Husam A. Abu Khadra (The Arab Academy for Banking and Financial Sciences Amman‐Jordan)

Journal of Economic and Administrative Sciences

ISSN: 1026-4116

Article publication date: 1 June 2008

Abstract

The objective of this study is to investigate perceived security threats of Computerized Accounting Information Systems (CAIS) that face Jordanian domestic banks. An empirical survey using self‐administrated questionnaire has been carried out to achieve the above‐mentioned objective. The study results reveal that accidental entry of “bad” data by employees, accidental destruction of data by employees; intentional entry of “bad” data by employees and employees’ sharing passwords are the top four security threats that face domestic banks. The paper concludes that most security threats that face domestic banks are internally generated and unintentional.

Keywords

Citation

Hayale, T.H. and Abu Khadra, H.A. (2008), "Investigating Perceived Security Threats of Computerized Accounting Information Systems An Empirical Research applied on Jordanian banking sector", Journal of Economic and Administrative Sciences, Vol. 24 No. 1, pp. 41-67. https://doi.org/10.1108/10264116200800003

Publisher

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Emerald Group Publishing Limited

Copyright © 2008, Emerald Group Publishing Limited