CYBERSECURITY: AN EMERGING AREA FOR COLLABORATIVE POST-MODERN MANAGEMENT ACCOUNT NG RESEARCH

摘要

In this article, I discuss the cyber-security research stream that has relevance to managerial accounting research and auditing with a view to promoting research in this area among accounting academics. The field of information security or the security of computer-based information systems is mainly concerned with protecting information that is captured, accessed, stored, and processed through computerized systems. With the advent and pen- etration of the Internet, this has also led to the consideration of risks related to the highly networked environment of the Internet and, thus, cybersecurity has become synonymous with information security or computer security. It is a planning and control process designed to accomplish three main objectives: (1) protect the confidentiality of private information; (2) ensure the availability of information to authorized users; and (3) protect the integrity of information.