Cybersecurity and Protection of Accounting Data under Conditions of Modern Information Technology
The rapid development of information technology and its introduction into accounting practices have jeopardized the security of accounting data circulating in cyberspace and brought to the fore the problems of defining measures to increase their cybersecurity. The article is aimed at disclosing the...
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| Format: | Article |
| Language: | English |
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Research Centre of Industrial Problems of Development of NAS of Ukraine
2019-08-01
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| Series: | Bìznes Inform |
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| Online Access: | http://www.business-inform.net/export_pdf/business-inform-2019-8_0-pages-150_157.pdf |
| _version_ | 1818193604315709440 |
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| author | Popivniak Yuliia M. |
| author_facet | Popivniak Yuliia M. |
| author_sort | Popivniak Yuliia M. |
| collection | DOAJ |
| description | The rapid development of information technology and its introduction into accounting practices have jeopardized the security of accounting data circulating in cyberspace and brought to the fore the problems of defining measures to increase their cybersecurity. The article is aimed at disclosing the current status of such security, as well as identifying cyberthreats in the sphere of use of accounting information, and defining the means for its protection against theft, damage or loss in cyberspace. Based on an analysis of statistics published in both domestic and foreign studies, the status of cybersecurity in the world is described according to various indicators, the main sources of cyberthreats for accounting information at enterprise, as well as situation with cybercrime in Ukraine are discussed. The approaches of scholars to grouping the cyberthreats are systematized and the preconditions for the emergence of these threats for accounting information both in general and in the introduction of separate technologies that are promising for use in accounting are formulated. The construction of a system of measures to ensure the cybersecurity of accounting information at enterprise, based on the use of common and specific means of protection of organizational, technical, personnel and legal nature, is substantiated. Prospects for further research in this direction are determined as search for criteria plus assessment of the success of implementation of the measures to protect accounting information and ensure its cybersecurity. |
| first_indexed | 2024-12-12T00:49:02Z |
| format | Article |
| id | doaj.art-59564232d3e043cb804597cb8befa73c |
| institution | Directory Open Access Journal |
| issn | 2222-4459 2311-116X |
| language | English |
| last_indexed | 2024-12-12T00:49:02Z |
| publishDate | 2019-08-01 |
| publisher | Research Centre of Industrial Problems of Development of NAS of Ukraine |
| record_format | Article |
| series | Bìznes Inform |
| spelling | doaj.art-59564232d3e043cb804597cb8befa73c2022-12-22T00:44:03ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592311-116X2019-08-01849915015710.32983/2222-4459-2019-8-150-157Cybersecurity and Protection of Accounting Data under Conditions of Modern Information TechnologyPopivniak Yuliia M.0Ivan Franko National University of LvivThe rapid development of information technology and its introduction into accounting practices have jeopardized the security of accounting data circulating in cyberspace and brought to the fore the problems of defining measures to increase their cybersecurity. The article is aimed at disclosing the current status of such security, as well as identifying cyberthreats in the sphere of use of accounting information, and defining the means for its protection against theft, damage or loss in cyberspace. Based on an analysis of statistics published in both domestic and foreign studies, the status of cybersecurity in the world is described according to various indicators, the main sources of cyberthreats for accounting information at enterprise, as well as situation with cybercrime in Ukraine are discussed. The approaches of scholars to grouping the cyberthreats are systematized and the preconditions for the emergence of these threats for accounting information both in general and in the introduction of separate technologies that are promising for use in accounting are formulated. The construction of a system of measures to ensure the cybersecurity of accounting information at enterprise, based on the use of common and specific means of protection of organizational, technical, personnel and legal nature, is substantiated. Prospects for further research in this direction are determined as search for criteria plus assessment of the success of implementation of the measures to protect accounting information and ensure its cybersecurity.http://www.business-inform.net/export_pdf/business-inform-2019-8_0-pages-150_157.pdfthreatprotection of accounting informationinformation technologycybersecuritycyberdefense |
| spellingShingle | Popivniak Yuliia M. Cybersecurity and Protection of Accounting Data under Conditions of Modern Information Technology Bìznes Inform threat protection of accounting information information technology cybersecurity cyberdefense |
| title | Cybersecurity and Protection of Accounting Data under Conditions of Modern Information Technology |
| title_full | Cybersecurity and Protection of Accounting Data under Conditions of Modern Information Technology |
| title_fullStr | Cybersecurity and Protection of Accounting Data under Conditions of Modern Information Technology |
| title_full_unstemmed | Cybersecurity and Protection of Accounting Data under Conditions of Modern Information Technology |
| title_short | Cybersecurity and Protection of Accounting Data under Conditions of Modern Information Technology |
| title_sort | cybersecurity and protection of accounting data under conditions of modern information technology |
| topic | threat protection of accounting information information technology cybersecurity cyberdefense |
| url | http://www.business-inform.net/export_pdf/business-inform-2019-8_0-pages-150_157.pdf |
| work_keys_str_mv | AT popivniakyuliiam cybersecurityandprotectionofaccountingdataunderconditionsofmoderninformationtechnology |