haku: @indexterm management control / yhteensä: 580
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Tekijä:Gordon, L.A. (et al.)
Otsikko:Cybersecurity, capital allocations and management control systems
Lehti:European Accounting Review
2008 : VOL. 17:2, p. 215-241
Asiasana:management accounting
management control
investments
auditing
information
Internet
computer security
Kieli:eng
Tiivistelmä:Internet has given rise to cybersecurity (henceforth as: c-s.) issues. This paper demonstrates the relevance to the study of management accounting controls to problems arising in the c-s. setting. Efficient management control systems will reduce a firm's likelihood of suffering significant losses from breaches of c-s. It is found that firms can use an information security audit with adjustments to the compensation payments to the agent and the investment decision rules, to reduce intrinsic domain building preferences of a Chief Information Security Officer.
SCIMA tietueen numero: 269629
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