THREATS TO BUSINESS ACCOUNTING DATA IN THE DIGITAL AGE
This paper we have examined the vulnerability of accounting data to cyber attacks and the limits of protection afforded to it to counterbalance the benefits of the digital era (Bellanova, 2017), so that we can conclude whether digitization brings sufficient benefits to cover the inherent shortco...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Academica Brâncuşi
2024-12-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | https://www.utgjiu.ro/revista/ec/pdf/2024-06,%20Volumul%20II/30_Neagu.pdf |
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| Summary: | This paper we have examined the vulnerability of accounting data to cyber attacks and the limits of protection
afforded to it to counterbalance the benefits of the digital era (Bellanova, 2017), so that we can conclude whether
digitization brings sufficient benefits to cover the inherent shortcomings. The solutions proposed to businesses by
professionals in the field regarding the potetization of accounting data are vast (Gutwirth et al., 2010) and can
sometimes mislead the decision maker, i.e. lead to the wrong decision on the most efficient and adapted solution to the
business needs. This paper examines the risks experienced by businesses, at the economic level, as a result of
increasingly prevalent fraudulent behaviours originating from both the internal and external environment of the
company, fostered by the digitalization of the accounting profession and the accounting professional's reaction to these
challenges. According to Weinberger (2011), Big Data is an indicator of the changes undergone by businesses in the
market, changes due to the impact of information in digital format, which is too numerous to master and control
(Aradau et al., 2015). |
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| ISSN: | 1844-7007 2344-3685 |