Data security and quality

Authored by: W. Alec Cram

The Routledge Companion to Accounting Information Systems

Print publication date:  December  2017
Online publication date:  December  2017

Print ISBN: 9781138125865
eBook ISBN: 9781315647210
Adobe ISBN:


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Business operations, including managerial decision-making and executive-level strategizing, include a fundamental reliance on secure and high-quality data. In order to maximize the value of such data, companies aim to achieve objectives corresponding to confidentiality, integrity, availability, accuracy and completeness (Neely and Cook, 2011; Boritz, 2005; Cohen et al., 2014; Otero, 2015). Within the context of Accounting Information Systems (AIS), the growing quantity and complexity of data has led to increasing scrutiny on the risks and controls associated with both emerging technologies and governance approaches. Recent incidents at the United States Office of Personnel Management, Wendy’s Restaurants, Hilton Hotels and ADP highlight the financial, reputational and strategic implications of companies that encounter ineffective data security (Muncaster, 2015; Maze, 2016; Hackett, 2015; Olenick, 2016).

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