...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Journal of information systems >Professional virtue reinforcements: A necessary complement to technological and policy reforms
【24h】

Professional virtue reinforcements: A necessary complement to technological and policy reforms

机译：职业美德强化：技术和政策改革的必要补充

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Rapid advances in technology within accounting information systems (AIS) accompanied by an increase in information accessibility render organizations vulnerable to the misuse of confidential data. AIS professionals are uniquely equipped and positioned to address these information security risks and to strengthen the trust stakeholders and the public place in the AIS function. We contend that reforms to control and protect intelligence with improved systemic controls must be complemented with reforms to control and protect professional integrity. We propose a Systems Trust Model that elevates professional virtue as a fundamental and necessary control element that complements information technology governance and systemic controls. We then analyze the necessity and sufficiency of the trust model elements for creating and protecting system trust—regardless of additional opportunities and incentives present in new and evolving technologies in AIS. Implications for future research, AIS curriculum, and the AIS profession at large are discussed.
机译：会计信息系统（AIS）中技术的飞速发展，以及信息可访问性的提高，使组织容易受到滥用机密数据的伤害。 AIS专业人员具有独特的能力和定位，可以应对这些信息安全风险，并增强AIS功能中的信任利益相关者和公众场所。我们认为，通过改善系统控制来控制和保护情报的改革必须与控制和保护职业诚信的改革相辅相成。我们提出了一种系统信任模型，该模型将职业美德提升为补充信息技术治理和系统控制的基本且必要的控制元素。然后，我们分析了创建和保护系统信任的信任模型元素的必要性和充分性，而无需考虑AIS不断发展的新技术中存在的其他机会和激励措施。讨论了对未来研究，AIS课程和整个AIS专业的意义。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号