[go: up one dir, main page]
More Web Proxy on the site http://driver.im/ skip to main content
10.1145/3358505.3358513acmotherconferencesArticle/Chapter ViewAbstractPublication PagesiccbdcConference Proceedingsconference-collections
research-article

Accounting Information Systems and System of Systems: Assessing Security with Attack Surface Methodology

Published: 28 August 2019 Publication History

Abstract

Accounting Information Systems are playing the protagonist role in enterprise. This is because they provide the necessary financial information required by law. At the same time there is an increasingly cyber security risk for AIS, which can be considered part of critical infrastructure, in that sense assessing cybersecurity risks is essential. The contribution of the paper is twofold. Firstly, in this paper the authors apply the attack surface methodology and further develop it to assess such risks. Secondly, the attack surface methodology has been expanded to include related systems to AIS.

References

[1]
https://www.dhs.gov/cisa/critical-infrastructure-sectors
[2]
https://www.accaglobal.com/ie/en/student/sa/features/cyber.html
[3]
Gordon, L. A., & Loeb, M. P. (2006). Managing cybersecurity resources: a cost-benefit analysis (Vol. 1). New York: McGraw-Hill.
[4]
https://www.icaew.com/about-icaew/news/press-release-archive/2017-press-releases/regions-2017/tv-cyber-attack
[5]
Chabinsky, S. R. (2010). Cybersecurity strategy: A primer for policy makers and those on the front line. J. Nat'l Sec. L. & Pol'y, 4, 27.
[6]
https://www.ft.com/content/f52f6fee-ccf4-11e6-864f-20dcb35cede2
[7]
Gordon, L. A., Loeb, M. P., & Lucyshyn, W. (2003). Sharing information on computer systems security: An economic analysis. Journal of Accounting and Public Policy, 22(6), 461--485.
[8]
Gordon, L. A., Loeb, M. P., Lucyshyn, W., & Richardson, R. (2005). 2005 CSI/FBI computer crime and security survey. Computer Security Journal, 21(3), 1.
[9]
https://www.bloomberg.com/news/articles/2019-05-11/a-massive-accounting-hack-kept-clients-offline-and-in-the-dark
[10]
Brender, N., & Markov, I. (2013). Risk perception and risk management in cloud computing: Results from a case study of Swiss companies. International journal of information management, 33(5), 726--733.
[11]
Leavitt, N. (2009). Is cloud computing really ready for prime time?. Computer, (1), 15--20.
[12]
Rashid, A., & Chaturvedi, A. (2019). Cloud Computing Characteristics and Services: A Brief Review.
[13]
Singh, M., Kant, U., Gupta, P. K., & Srivastava, V. M. (2019). Cloud-Based Predictive Intelligence and Its Security Model. In Predictive Intelligence Using Big Data and the Internet of Things(pp. 128--143). IGI Global.
[14]
Hall, J. A. (2012). Accounting information systems. Cengage Learning.
[15]
Romney, M. B., Steinbart, P. J., & Cushing, B. E. (2000). Accounting information systems (Vol. 2). Upper Saddle River, NJ: Prentice Hall.
[16]
Simunic, D. A., & Biddle, G. C. (2019). The Big Four: The Curious Past and Perilous Future of the Global Accounting Monopoly.
[17]
Mohammed, A. L., Al-Hosban, A., & Thnaibat, H. (2018). The impact of the risks of the input of accounting information systems on managerial control, accounting control and internal control in commercial banks in Jordan. International Journal of Business and Management, 13(2), 96--107.
[18]
Ogneva, M., Piotroski, J. D., & Zakolyukina, A. A. (2018). Accounting fundamentals and systematic risk: Corporate failure over the business cycle. Chicago Booth Research Paper, (14--31), 14--37.
[19]
Jones, J. P., Long, J. H., & Stanley, J. D. (2019). Pane in the Glass: A Review of the Accounting Cycle. Issues in Accounting Education Teaching Notes, 34(1), 32--53.
[20]
Begenau, J., & Salomao, J. (2018). Firm financing over the business cycle. The Review of Financial Studies, 32(4), 1235--1274.
[21]
Habib, A., & Hasan, M. M. (2018). Corporate Life Cycle in Accounting & Finance: A Review of the Literature.
[22]
Laitinen, E. K., & Laitinen, T. (2018). Financial reporting: profitability ratios in the different stages of life cycle. Archives of Business Research, 6(11).
[23]
Yongjun, W. (2007). Expenditure Cycle: the Logical Beginning Point for the Construction of Government Budgetary Accounting Framework-Concurrently Nuclear Proposition and Strategic Sequence about Government Accounting Reform in China [J]. Accounting Research, 5.
[24]
Weygandt, J. J., Kimmel, P. D., KIESO, D., & Elias, R. Z. (2010). Accounting principles. Issues in Accounting Education, 25(1), 179--180.
[25]
Bodnar, G. H., & Hopwood, W. S. (2001). Accounting lnformation Systems.
[26]
Jones, J. P., Long, J. H., & Stanley, J. D. (2019). Pane in the Glass: A Review of the Accounting Cycle. Issues in Accounting Education Teaching Notes, 34(1), 32--53.
[27]
Warren, C., & Jones, J. (2018). Corporate financial accounting. Cengage Learning.
[28]
Maynard-Patrick, S., & Higgins, L. N. (2018). Gleam Lighting: A Collaborative Experiential Payroll Fraud Case. Management Teaching Review, 2379298118811149
[29]
Vegera, S., Malei, A., Sapeha, I., & Sushko, V. (2018). Information support of the circular economy: the objects of accounting at recycling technological cycle stages of industrial waste. Entrepreneurship and Sustainability Issues, 6(1), 190--210.
[30]
Woodward, D. G. (1997). Life cycle costing---theory, information acquisition and application. International journal of project management, 15(6), 335--344.
[31]
Romney, M. B., & Steinbart, P. J. (2011). Accounting information systems. Prentice Hall Press.
[32]
Annand, D., & Dauderis, H. (2018). Introduction to Financial Accounting. Valley Educational Services Limited.
[33]
Lu, X., & Wang, J. (2018). A Review of the Classification of Enterprise Life Cycle. Modern Economy, 9(07), 1169.
[34]
Glover, J. C., & Ijiri, Y. (2002). "Revenue Accounting" in the Age of E-Commerce: A Framework for Conceptual, Analytical, and Exchange Rate Considerations. Journal of International Financial Management & Accounting, 13(1), 32--72.
[35]
Budiarto, D. S., Prabowo, M. A., Djajanto, L., Widodo, K. P., & Herawan, T. (2018, May). Accounting Information System (AIS) Alignment and Non-financial Performance in Small Firm: A Contingency Perspective. In International Conference on Computational Science and Its Applications (pp. 382--394). Springer, Cham.
[36]
FBI, Internet Crime Report 2018.
[37]
Wilkinson, J. W. (1991). Accounting and information systems. John Wiley & Sons, Inc.
[38]
James, D., & Wolf, M. L. (2000). A second wind for ERP. The McKinsey Quarterly, 100--100
[39]
Jackson, M. C., & Keys, P. (1984). Towards a system of systems methodologies. Journal of the operational research society, 35(6), 473--486
[40]
J. Boardman and B. Sauser, (2006). System of Systems - the meaning of of, 2006 IEEE/SMC International Conference on System of Systems Engineering, Los Angeles, CA, 2006, pp. 6 pp.-
[41]
Manadhata, P. K., Tan, K. M., Maxion, R. A., & Wing, J. M. (2007). An approach to measuring a system's attack surface(No. CMU-CS-07-146). CARNEGIE-MELLON UNIV PITTSBURGH PA SCHOOL OF COMPUTER SCIENCE.
[42]
Sun, K., & Jajodia, S. (2014, November). Protecting enterprise networks through attack surface expansion. In Proceedings of the 2014 Workshop on Cyber Security Analytics, Intelligence and Automation (pp. 29--32). ACM.
[43]
Claudiu Brandas Ovidiu Megan Otniel Didraga (2015) Global Perspectives on Accounting Information Systems: Mobile and Cloud Approach Procedia Economics and Finance Volume 20, 2015, Pages 88--93
[44]
Miklos A. Vasarhelyi, Alexander Kogan, and Brad M. Tuttle (2015) Big Data in Accounting: An Overview. Accounting Horizons: June 2015, Vol. 29, No. 2, pp. 381--396.
[45]
Howard M., Pincus J., Wing J.M. (2005) Measuring Relative Attack Surfaces. In: Lee D.T., Shieh S.P., Tygar J.D. (eds) Computer Security in the 21st Century. Springer, Boston, MA
[46]
Heumann, T., Keller, J., & Türpe, S. (2010). Quantifying the attack surface of a web application. Sicherheit 2010. Sicherheit, Schutz und Zuverlässigkeit.
[47]
Belfo F., Trigo A., 2013, Accounting Information Systems: Tradition and future directions, Procedia Technology. Vol. 9 Pages 536--546.
[48]
Nunez, M. (2012). Cyber-attacks on ERP systems. Datenschutz Und Datensicherheit-DuD, 36(9), 653--656.
[49]
Manadhata, P. K., Karabulut, Y., & Wing, J. M. (2009, February). Report: Measuring the attack surfaces of enterprise software. In International Symposium on Engineering Secure Software and Systems (pp. 91--100). Springer, Berlin, Heidelberg.
[50]
Petratos, P. N. (2018). Systemic Cyber Risks and Defense: Valuation, Innovation and Strategic Implications. Military Cyber Affairs, 3(2), 6.

Cited By

View all
  • (2024)A systematic mapping study on security for systems of systemsInternational Journal of Information Security10.1007/s10207-023-00757-023:2(787-817)Online publication date: 1-Apr-2024
  • (2023)Design and implementation of a process-aware accounting information system to improve business process managementApplied Mathematics and Nonlinear Sciences10.2478/amns.2023.2.000569:1Online publication date: 19-Jul-2023
  • (2023)Towards an understanding of reliability of software-intensive systems-of-systemsInformation and Software Technology10.1016/j.infsof.2023.107186158(107186)Online publication date: Jun-2023
  • Show More Cited By

Index Terms

  1. Accounting Information Systems and System of Systems: Assessing Security with Attack Surface Methodology

    Recommendations

    Comments

    Please enable JavaScript to view thecomments powered by Disqus.

    Information & Contributors

    Information

    Published In

    cover image ACM Other conferences
    ICCBDC '19: Proceedings of the 2019 3rd International Conference on Cloud and Big Data Computing
    August 2019
    128 pages
    ISBN:9781450371650
    DOI:10.1145/3358505
    Permission to make digital or hard copies of all or part of this work for personal or classroom use is granted without fee provided that copies are not made or distributed for profit or commercial advantage and that copies bear this notice and the full citation on the first page. Copyrights for components of this work owned by others than the author(s) must be honored. Abstracting with credit is permitted. To copy otherwise, or republish, to post on servers or to redistribute to lists, requires prior specific permission and/or a fee. Request permissions from [email protected].

    In-Cooperation

    • Brookes: Oxford Brookes University

    Publisher

    Association for Computing Machinery

    New York, NY, United States

    Publication History

    Published: 28 August 2019

    Permissions

    Request permissions for this article.

    Check for updates

    Author Tags

    1. Accounting Information Systems
    2. Accounting and Finance
    3. Big Data
    4. Cloud
    5. Cybersecurity
    6. ERP
    7. Economics
    8. Risk Management
    9. System of Systems

    Qualifiers

    • Research-article
    • Research
    • Refereed limited

    Conference

    ICCBDC 2019

    Contributors

    Other Metrics

    Bibliometrics & Citations

    Bibliometrics

    Article Metrics

    • Downloads (Last 12 months)23
    • Downloads (Last 6 weeks)1
    Reflects downloads up to 02 Mar 2025

    Other Metrics

    Citations

    Cited By

    View all
    • (2024)A systematic mapping study on security for systems of systemsInternational Journal of Information Security10.1007/s10207-023-00757-023:2(787-817)Online publication date: 1-Apr-2024
    • (2023)Design and implementation of a process-aware accounting information system to improve business process managementApplied Mathematics and Nonlinear Sciences10.2478/amns.2023.2.000569:1Online publication date: 19-Jul-2023
    • (2023)Towards an understanding of reliability of software-intensive systems-of-systemsInformation and Software Technology10.1016/j.infsof.2023.107186158(107186)Online publication date: Jun-2023
    • (2022)Validating The Framework of The Accounting Information Systems Components and Firm Performance: A Conceptual StudyWSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS10.37394/23207.2022.19.8619(985-999)Online publication date: 4-Apr-2022
    • (2022)Investigating Information Security in Systems-of-SystemsProceedings of the XVIII Brazilian Symposium on Information Systems10.1145/3535511.3535523(1-8)Online publication date: 16-May-2022
    • (2021)Blockchain, Enterprise Resource Planning (ERP) and Accounting Information Systems (AIS): Research on e-Procurement and System IntegrationApplied Sciences10.3390/app1115679211:15(6792)Online publication date: 23-Jul-2021
    • (2021)Securing Energy Networks: Blockchain and Accounting Systems2021 International Conference on Electrical, Computer and Energy Technologies (ICECET)10.1109/ICECET52533.2021.9698728(1-5)Online publication date: 9-Dec-2021
    • (2020)The rise of online banks in Italy “WIDIBA Bank” Case StudyFinancial Markets, Institutions and Risks10.21272/fmir.4(2).80-97.20204:2(80-97)Online publication date: 2020
    • (2020)Mixed and Augmented Reality Applications in the Sport IndustryProceedings of the 2020 2nd International Conference on E-Business and E-commerce Engineering10.1145/3446922.3446932(55-59)Online publication date: 29-Dec-2020
    • (2020)Extended Audit Report: Enhancing Trust and Reputation in IT Processes and across E-business IndustriesProceedings of the 2020 2nd International Conference on E-Business and E-commerce Engineering10.1145/3446922.3446927(23-27)Online publication date: 29-Dec-2020
    • Show More Cited By

    View Options

    Login options

    View options

    PDF

    View or Download as a PDF file.

    PDF

    eReader

    View online with eReader.

    eReader

    Figures

    Tables

    Media

    Share

    Share

    Share this Publication link

    Share on social media