Authors
Intan Salwani Mohamed, Universiti Teknologi MARA, Malaysia
Dr. Norzaidi Mohd Daud, Universiti Teknologi MARA, Malaysia
Dr. Chong Siong Choy, Putra International College, Malaysia
Professor Dr. Binshan Lin, Lousiana State University, USA
Journal
International Journal of Services and Standards, Vol. 5, No.1, pp. 51-66.
Publisher
Inderscience, Switzerland
Year
2009
Intan Salwani Mohamed, Universiti Teknologi MARA, Malaysia
Dr. Norzaidi Mohd Daud, Universiti Teknologi MARA, Malaysia
Dr. Chong Siong Choy, Putra International College, Malaysia
Professor Dr. Binshan Lin, Lousiana State University, USA
Journal
International Journal of Services and Standards, Vol. 5, No.1, pp. 51-66.
Publisher
Inderscience, Switzerland
Year
2009
Citation
SCOPUS: 9
Abstract
This research investigates the influence of level of computer usage, types of software usage and size of accounting departments utilizing computer-based accounting system on the level of organizational commitment on security controls. Companies registered with the Company Commission of Malaysia under group 7 (technology, communications, and transportation) constitute the population of interest. The results indicate that non-accounting software usage and size of accounting department have significant relationships with organizational commitment on security controls. The findings of this study create awareness among organizations on the importance of their commitment on security controls to ensure the integrity of financial statements and to produce quality information for decision-making.
SCOPUS: 9
Abstract
This research investigates the influence of level of computer usage, types of software usage and size of accounting departments utilizing computer-based accounting system on the level of organizational commitment on security controls. Companies registered with the Company Commission of Malaysia under group 7 (technology, communications, and transportation) constitute the population of interest. The results indicate that non-accounting software usage and size of accounting department have significant relationships with organizational commitment on security controls. The findings of this study create awareness among organizations on the importance of their commitment on security controls to ensure the integrity of financial statements and to produce quality information for decision-making.
Keywords:
Standards; computer-based systems, level of usage, size of accounting department, accounting software.
