Ảnh hưởng của rủi ro công nghệ thông tin đến chất lượng thông tin kế toán trong các doanh nghiệp tại Việt Nam 1738937919 - 27


Abu­Musa, A. A. (2001). Evaluating The Security of Computerized Accounting Information Systems: An Empirical Study on Egyptian Banking Industry. PhD. Thesis. Aberdeen University, UK.

Abu­musa, A. A. (2006). Investigating the Perceived Threats of Computerized Accounting Information Systems in Developing Countries : An Empirical Study on Saudi Organizations. Journal of King Saud University – Computer and Information Sciences, 18, 1–30.https://doi.org/10.1016/S1319­ 1578(06)80001­7

Anggadini, S. D. (2015). The Effect of Top Management Support and Internal Control of the Accounting Information Systems Quality and Its Implications on the Accounting Information Quality. Information Management and Business Review, 7(3), 93­102.

Al­hiyari, A., Al­mashregy, M. H. H., Kamariah, N., Mat, N., & Mohammed, J. (2013). Factors that Affect Accounting Information System Implementation and Accounting Information Quality : A Survey in University Utara Malaysia. American Journal of Economics, 3(1), 27–31.

https://doi.org/10.5923/j.economics.20130301.06

Al­zwyalif, I. M. (2013). IT Governance and its Impact on the Usefulness of Accounting Information Reported in Financial Statements. International Journal of Business and Social Science, 4(2), 83–95.


Ahlan, A. R., & Arshad, Y. (2012). Understanding Components of IT Risks and Enterprise Risk Management. In Risk Management for the Future – Theory and Cases (pp. 297–318). Croatia, Rijeka. InTech.

Aziz, N. M., Salleh, H., Khairul, N., & Mustafa, F. (2012). People critical success factors (CSFs) in Information Technology/ Information System (IT/IS) implementation. Journal Design + Built, 5, 1–17.

Có thể bạn quan tâm!

Xem toàn bộ 405 trang tài liệu này.

Bansah, E. A. (2018). The threats of using computerized accounting information


Ảnh hưởng của rủi ro công nghệ thông tin đến chất lượng thông tin kế toán trong các doanh nghiệp tại Việt Nam 1738937919 - 27

systems in the banking industry. Journal of Accounting and Management Information Systems, 17(3), 440–461.

https://doi.org/10.24818/jamis.2018.03006

Bagranof A., Simkin G. & Strand Norman (2010). Core concepts of Accounting Information Systems. 11th ed. The United States of America. New Jersey. John Wiley & Sons.

Bawaneh, S. S. (2018). Securing Information Technology for Banks and Accounting Information Systems. International Journal of Applied Engineering Research, 13(6), 3291–3300.

Belfo, F. & Trigo, A. (2013). Accounting Information Systems: Tradition and Future Directions. Procedia Technology, 9, 536–546. https://doi.org/10.1016/j.protcy.2013.12.060

Benaroch, M. (2002). Managing information technology investment risk: A real options perspective. Journal of Management Information Systems, 19(2), 43– 84. https://doi.org/10.1080/07421222.2002.11045726

Board of Studies (2010). Information Systems Control and Audit. India. New Delhi. The Publication Department on behalf of The Institute of Chartered Accountants of India.

Brown, W., & Nasuti, F. (2006). Sarbanes–Oxley and Enterprise Security: IT Governance – What It Takes to Get the Job Done. Information Systems Security, 14(5),15–28.

https://doi.org/10.1201/1086.1065898X/45654.14.5.20051101/91010.4

Carolina, Y. (2014). Organizational Factors and Accounting Information System Quality (Empiric Evidence From Manufacturing Firms in Bandung Indonesia). Research Journal of Finance and Accounting, 5(5), 192–199.

Chalaris, I., Lemos, P. P., & Chalaris, M. (2005). IT Governance: The safe way to effective and efficient governance. E­Journal of Science and Technology, 1(1), 59­63.


Considine, B., Parkes, A., Olesen, K., Blount, Y., & Speer, D. (2012). Accounting Information Systems, understanding business processes, 4th ed. Australia. Milton, Qld. John Wiley & Sons.

Colquitt A., Lepine A. & Wesson J. (2019). Organizational Behavior: Improving Performance and Commitment in the workplace. 6th ed. The United States of America. New York. McGraw­Hill.

Cooper, D. (2006). The impact of management’s commitment on employee behavior: A field study. In Proceedings of the 7th Professional Development Conference & Exhibition, Kingdom of Bahrain (pp. 40­47).

Curtis, G. and Cobham, D. (2005). Business Information Systems: Analysis, Design and Practice, 5th ed. Harlow, UK: FT Prentice Hall.

Daoud, H. and Triki, M.(2013). Accounting Information Systems in an ERP Environment and Tunisian Firm Performance. The International Journal of Digital Accounting Research, 13, 1­35.

Darma, J., Susanto, A., Mulyani, S., Suprijadi, J. 2018. The role of top management support in the quality of financial accounting information systems. Journal of Applied Economic Sciences, Volume XIII, Summer, 4(58): 1008 – 1019.

Davis, C. E. (1997). An Assessment of Accounting Information Security. The CPA Journal, 67(3), 28­34.

Dean, J. (2009). Choosing the Right Type of Rotation in PCA and EFA. Shiken: JALT Testing & Evaluation SIG Newsletter, 13(November), 20–25.

Delone, W. H., & McLean, E. R. (1992). Information Systems Success: The Quest for the Dependent Variable. Information Systems Research. The Institute of Management Sciences (Now INFORMS), 3(1), 60–95.

https://doi.org/10.1287/isre.3.1.60

DeLone, W. H., & McLean, E. R. (2016). Information Systems Success


Measurement. Foundations and Trends® in Information Systems, 2(1), 1–116. https://doi.org/10.1561/2900000005

Denison, D. R. (1984). Bringing corporate culture to the bottom line.

Organizational Dynamics, 13(2), 5–22. https://doi.org/10.1016/0090­

2616(84)90015­9

Dwivedi, Y. K., Wade, M. R., & Schneberger, S. L. (2012). Informations Systems Theory. In Springer (Vol. 28). https://doi.org/10.1007/978­1­4419­6108­2

Emeka­Nwokeji, N. A. (2012). Repositioning Accounting Information System Through Effective Data Quality Management : A Framework For Reducing Costs And Improving Performance. International Journal Of Scientific & Technology Research, 1(10), 86–94.

Englund, L.R and Bucero, A. (2006). Project Sponsorship: Achieving Management Commitment for Project Success. San Fransisco. John Wiley & Sons.

Fardinal. (2013). The Quality of Accounting Information and The Accounting Information System through The Internal Control Systems : A Study on Ministry and State Agencies of The Republic of Indonesia. Research Journal of Finance and Accounting, 4(6), 156–161.

Fang, J., & Shu, L. (2016). Modern Accounting Information System Security (AISS) Research Based on IT Technology. Advanced Science and Technology Letters, 121(Ast), 163–170. https://doi.org/10.14257/astl.2016.121.30

Ferguson, C., & Seow, P. S. (2011). Accounting information systems research over the past decade: Past and future trends. Accounting and Finance, 51(1), 235– 251. https://doi.org/10.1111/j.1467­629X.2010.00393.x


Fitriati, A., & Mulyani, S. (2015). Factors that affect accounting information system success and its implication on accounting information quality. Asian Journal of Information Technology, Vol. 14, pp. 154–161.


https://doi.org/10.3923/ajit.2015.154.161

Fitrios, R. (2016). Factors That Influence Accounting Information System Implementation And Accounting Information Quality. International Journal of Scientific & Technology Research, 5(4), 192–198.

Gantz, S. D. (2014). The Basics of IT Audit: Purposes, Processes, and Practical Information. In The Basics of IT Audit: Purposes, Processes, and Practical Information. https://doi.org/10.1016/C2013­0­06954­X

Gelinas, U. & Dull, R. (2008). Accounting Information Systems, 7th ed. The United States of America, Thomson.

George H. Bodnar & William S. Hopwood (2013). Accounting Information Systems, 11th ed. The United States of America. New Jersy. Pearson.

Ghasemi, M., Shafeiepour, V., Aslani, M. and Barvayeh, E. (2011). The impact of Information Technology (IT) on modern accounting systems. Procedia Social and Behavioral Sciences, 28, 112–116.

Gorla, N., Somers, T. M., & Wong, B. (2010). Organizational impact of system quality, information quality, and service quality. Journal of Strategic Information Systems, 19(3), 207–228. https://doi.org/10.1016/j.jsis.2010.05.001

Griffin, R. W., & Moorhead, G. (2012). Organizational Behavior: Managing People and Organizations. 11th ed. Canada. South Western Cengage Learning.

Gunawardana, K. D. (2017). An Empirical Investigation of the Computerised Accounting Information Systems Frauds in Licensed Banks in Sri Lanka. SSRN Electronic Journal, 1–21. https://doi.org/10.2139/ssrn.2932007

Hall, J. (2011). Accounting Information Systems, 7 th ed. The United States of America. Mason OH. Cengage Learning.


Hanini, E. Al. (2012). The Risks of Using Computerized Accounting Information Systems in the Jordanian banks ; their reasons and ways of prevention.


European Journal of Business and Management, 4(20), 53–63.

Hardy, B. G., & Volume, I. J. (2002). Make sure management and IT are on the same page: Implementing an IT governance framework. ISACA Journal, 3.

Hossin, A.M & Ayedh, A. . (2016). The risks of electronic accounting information system in the Central Bank of Libya. South East Asia Journal of Contemporary Business, Economics and Law, 10(1), 74–79.

Hu, L., & Bentler, P. M. (1999). Cutoff Criteria for Fit Indexes in Covariance Structure Analysis: Conventional Criteria Versus New Alternatives. Structural Equation Modeling: A Multidisciplinary Journal. 6(1), 1–55. https://doi.org/10.1080/10705519909540118

Hurt, R. L. (2010). Accounting Information Systems: Basic Concepts and Current Issues, 2nd ed. United States, McGraw­Hill.

Hussein, R., Karim, N. S. A., & Hasan Selamat, M. (2007). The impact of technological factors on information systems success in the electronic­ government context. Business Process Management Journal, 13(5), 613–627. https://doi.org/10.1108/14637150710823110

http://www.isaca.org/Knowledge­Center/Risk­IT­IT­Risk Management/Pages/default.aspx; truy cập lúc 11h45 ngày 05/09/2019. https://chapters.theiia.org/sandiego/Documents/Seminars/SD_IIA ISACA_Event

_041112_Deloitte_IA_Top_Ten_Risks.pdf; truy cập lúc 11h53 ngày 05/09/2019.

http://www3.weforum.org/docs/WEF_Global_Risk_Report_2020.pdf ; truy cập lúc 23h15 ngày 16/05/2021.

https://www.bkav.com.vn/tin­tuc­noi­bat/­/view­content/505780/tong­ket­an­ninh­ mang­nam­2020­va­du­bao­2021 ; 23h20 ngày 16/05/2021.

Hyvari, I. (2006). Success of Projects in Different Organizational Conditions.

Project Management Journal, 37(4), 31–42.

Ika, L. A.(2012). Project Management for Development in Africa: Why Projects are


Failing and What Can be Done About It. Project Management Journal, 43(4), 27–41. https://doi.org/10.1002/pmj

ISACA (2009). The Risk IT Framework excerpt. Printed in the United States of America.

Iskandar, D. (2015). Analysis Of Factors Affecting The Success Of The Application Of Accounting Information System. International Journal of Scientific & Technology Research, 4(2), 155–162.

IT Governance Institute (ITGI). (2003). Board briefing on IT governance (2nd Ed.). https://www.oecd.org/site/ictworkshops/year/2006/37599342.pdf; truy cập lúc 17h15 ngày 15/12/2019.

James A. O’Brien & George M. Marakas (2011). Management Information Systems,

10th ed. The United States of America, New York, McGraw­Hill.

Joseph F. Hair Jr., William C. Black, Barry J. Babin & Rolph E. Anderson (2019).

Multivariate Data Analysis. 8th ed. United Kingdom. Cengage.

Junglas, I., Abraham, C., & Watson, R. T. (2008). Task­technology fit for mobile locatable information systems. Decision Support Systems, 45(4), 1046–1057. https://doi.org/10.1016/j.dss.2008.02.007

Kanellis, P., Lycett, M., & Paul, R. J. (1999). Evaluating business information systems fit: From concept to practical application. European Journal of Information Systems, 8(1), 65–76. https://doi.org/10.1057/palgrave.ejis.3000316 Komala A.R. (2012). The Influence of the Accounting Managers’ Knowledge and the Top Managements’ Support on the Accounting Information System and its Impact on the Quality of Accounting Information: A Case of Zakat Institutions

in Bandung. Journal of Global Management, 4(1), 53­73.

Korvin, A., Shipley, M. F., & Omer, K. (2004). Assessing risks due to threats to internal control in a computer­based accounting information system: a pragmatic approach based on fuzzy set theory. Intelligent Systems in Accounting, Finance & Management, 12(2), 139–152.


https://doi.org/10.1002/isaf.249

Laudon, Kenneth C. & Jane P. Laudon (2012). Management Information System: Managing The Digital Firm. 12th ed. New Jersy. Prentice­Hall.

Laudon, Kenneth C. & Jane P. Laudon (2018). Management Information Systems,

15th ed. England, Pearson.

Lee, Y. W., & Strong, D. M. (2003). Knowing­Why About Data Processes and Data Quality. Journal of Management Information Systems, 20(3), 13–39. https://doi.org/10.1080/07421222.2003.11045775

Liu, X. J. (2012). On the Risk and Control of Accounting Information System in the Operational Phase. 24th Chinese Control and Decision Conference, 529–532.

Loch, K.D., Houston, H.C. and Warkentin, M.E. (1992). Threats to information systems: today’s reality, yesterday’s understanding. MIS Quarterly, June, 173­ 86.

Lucas H. C. & Olson M. (1993). The Impact Of Information Technology On Organizational Flexibility. Journal of organizational Computing.

M. Lynne Markus (2000). Toward an integrated theory of IT­related risk control. IFIP International Federation for Information Processing, 167­178. https://doi.org/10.1007/978­0­387­35505­4_33

Mahmood, M. A., Hall, L., & Swanberg, D. L. (2001). Factors Affecting Information Technology Usage : A Meta­Analysis of the Empirical Literature. Journal Of Organizational Computing And Electronic Commerce, 11(2), 107– 130. http://dx.doi.org/10.1207/S15327744JOCE1102_02

Mark G. Simkin, Jacob M. Rose & Carolyn Strand Norman (2012). Core concepts of accounting information systems, 12th ed. The United States of America. Jefferson. John Wiley & Sons.

Mazhelis, O., Luoma, E., & Warma, H. (2012). Defining an Internet­of­Things Ecosystem. ResearchGate. https://doi.org/10.1007/978­3­642­32686­8_1

Meiryani (2014). Influence of Top Management Support on the Quality of

Ngày đăng: 07/02/2025

Gửi bình luận


Đồng ý Chính sách bảo mật*