Skip to main content
Top

2024 | OriginalPaper | Chapter

Data Security in Accounting and Information Management During the COVID-19 Pandemic

Author : Oluwayemi IbukunOluwa Odularu

Published in: Information Processing and Accounting Standards

Publisher: Springer Nature Switzerland

Activate our intelligent search to find suitable subject content or patents.

search-config
loading …

Abstract

This chapter discusses the significance of data security in accounting and information management during the COVID-19 pandemic. With the widespread adoption of remote work and information management, maintaining data security has become increasingly critical. The Information Security Management Framework (ISMF) is the theoretical framework adopted for the study. It provides a structured approach to comprehensively manage, protect, and secure information assets, aligning seamlessly with the evolving landscape of technology, remote work, and increased cyber threats. A systematic literature review was the methodology adopted for the study, while an inclusion and exclusion research design was adopted for the chapter. Furthermore, six databases were utilized for the chapter, namely, Google Scholar, EBSCOhost, Oracle Financials, Springer Link, QuickBooks, and Web of Science. While there is literature on data security in general, there is a notable absence of research explicitly reviewing the contributions of accounting and information management interventions in addressing data security concerns during the COVID-19 pandemic. Future research will focus on the effectiveness of various cybersecurity measures, protocols, and frameworks implemented by information professionals to protect sensitive financial data during the pandemic.

Dont have a licence yet? Then find out more about our products and how to get one now:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Technik"

Online-Abonnement

Mit Springer Professional "Technik" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 390 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Maschinenbau + Werkstoffe




 

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Literature
go back to reference Al-Delawi, A. S., & Ramo, W. M. (2020). The impact of accounting information system on performance management. Polish Journal of Management Studies, 21(2), 36–48.CrossRef Al-Delawi, A. S., & Ramo, W. M. (2020). The impact of accounting information system on performance management. Polish Journal of Management Studies, 21(2), 36–48.CrossRef
go back to reference Al-Hajj, S., & Shubita, M. F. (2020). COVID-19 impact and recovery challenges: The role of IT governance and IT management. International Journal of Academic Research in Accounting, Finance, and Management Sciences, 10(4), 26–32. Al-Hajj, S., & Shubita, M. F. (2020). COVID-19 impact and recovery challenges: The role of IT governance and IT management. International Journal of Academic Research in Accounting, Finance, and Management Sciences, 10(4), 26–32.
go back to reference Aljawarneh, S., & Al-Najjar, H. (2021). Privacy and security concerns of using zoom video communications during COVID-19 pandemic. Journal of King Saud University. Aljawarneh, S., & Al-Najjar, H. (2021). Privacy and security concerns of using zoom video communications during COVID-19 pandemic. Journal of King Saud University.
go back to reference Amankwah-Amoah, J., Khan, Z., Wood, G., & Knight, G. (2021). COVID-19 and digitalization: The great acceleration. Journal of business research, 136, 602–611.CrossRef Amankwah-Amoah, J., Khan, Z., Wood, G., & Knight, G. (2021). COVID-19 and digitalization: The great acceleration. Journal of business research, 136, 602–611.CrossRef
go back to reference Arunprasad, P., Dey, C., Jebli, F., Manimuthu, A., & El Hathat, Z. (2022). Exploring the remote work challenges in the era of COVID-19 pandemic: Review and application model. Benchmarking: An International Journal, 29(10), 3333–3355.CrossRef Arunprasad, P., Dey, C., Jebli, F., Manimuthu, A., & El Hathat, Z. (2022). Exploring the remote work challenges in the era of COVID-19 pandemic: Review and application model. Benchmarking: An International Journal, 29(10), 3333–3355.CrossRef
go back to reference Baker, K., Cohen, I., & Ciampa, D. (2020). A comparative study of cybersecurity practices in public accounting. Journal of Emerging Technologies in Accounting, 17(1), 29–37. Baker, K., Cohen, I., & Ciampa, D. (2020). A comparative study of cybersecurity practices in public accounting. Journal of Emerging Technologies in Accounting, 17(1), 29–37.
go back to reference Belleflamme, P., Lambert, T., & Schwienbacher, A. (2020). Employee-provided IT and worker privacy. National Bureau of Economic Research. Belleflamme, P., Lambert, T., & Schwienbacher, A. (2020). Employee-provided IT and worker privacy. National Bureau of Economic Research.
go back to reference Brown, P., & White, S. (2021). Evaluating the efficacy of cybersecurity tools in a remote work environment. Journal of Cybersecurity, 6(2), 81–98. Brown, P., & White, S. (2021). Evaluating the efficacy of cybersecurity tools in a remote work environment. Journal of Cybersecurity, 6(2), 81–98.
go back to reference Brynjolfsson, E., & Horton, J. J. (2020). COVID-19 and remote work: An early look at US data. NBER Working Paper No. 27344. Brynjolfsson, E., & Horton, J. J. (2020). COVID-19 and remote work: An early look at US data. NBER Working Paper No. 27344.
go back to reference Cavelty, M. D. (2020). Cyber security preparedness: An integral part of Swiss pandemic response planning. Swiss Political Science Review, 26(2), 99–105. Cavelty, M. D. (2020). Cyber security preparedness: An integral part of Swiss pandemic response planning. Swiss Political Science Review, 26(2), 99–105.
go back to reference Cavoukian, A. (2020). The global privacy and security implications of COVID-19. Privacy by Design Centre of Excellence. Cavoukian, A. (2020). The global privacy and security implications of COVID-19. Privacy by Design Centre of Excellence.
go back to reference Chen, G. Q., Yang, X. C., et al. (2021). Methodology of urban safety and security assessment based on the overall risk management perspective. Sustainability, 13. Chen, G. Q., Yang, X. C., et al. (2021). Methodology of urban safety and security assessment based on the overall risk management perspective. Sustainability, 13.
go back to reference Chen, L., & Ji, L. (2021). Quantum-safe cryptography: A survey. IEEE Access, 9, 34899–34908. Chen, L., & Ji, L. (2021). Quantum-safe cryptography: A survey. IEEE Access, 9, 34899–34908.
go back to reference Davis, C. (1997). An assessment of accounting information security. The CPA Journal, 63(7), 28–34. Davis, C. (1997). An assessment of accounting information security. The CPA Journal, 63(7), 28–34.
go back to reference De Filippi, P., Loveluck, B., & Wright, A. (2020). Blockchain technology as a regulatory technology: From code is law to law is code. Philosophical Transactions of the Royal Society A: Mathematical, Physical and Engineering Sciences, 378(2168), 201. De Filippi, P., Loveluck, B., & Wright, A. (2020). Blockchain technology as a regulatory technology: From code is law to law is code. Philosophical Transactions of the Royal Society A: Mathematical, Physical and Engineering Sciences, 378(2168), 201.
go back to reference DeLone, W. H., & McLean, E. R. (2003). DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9–30.CrossRef DeLone, W. H., & McLean, E. R. (2003). DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9–30.CrossRef
go back to reference Dwork, C. (2006). Differential privacy. Automata, Languages and Programming, 405–414. Dwork, C. (2006). Differential privacy. Automata, Languages and Programming, 405–414.
go back to reference Ershadi, M. J., & Forouzandeh, M. (2019). Information security risk management of research information systems: A hybrid approach of fuzzy FMEA, AHP, TOPSIS and Shannon entropy. Journal of Digital Information Management, 17(6), 321–336.CrossRef Ershadi, M. J., & Forouzandeh, M. (2019). Information security risk management of research information systems: A hybrid approach of fuzzy FMEA, AHP, TOPSIS and Shannon entropy. Journal of Digital Information Management, 17(6), 321–336.CrossRef
go back to reference Gentry, C. (2009). A fully homomorphic encryption scheme. ACM Transactions on Information and System Security (TISSEC), 20(3), 24. Gentry, C. (2009). A fully homomorphic encryption scheme. ACM Transactions on Information and System Security (TISSEC), 20(3), 24.
go back to reference Goff, J. (2003). Drowning in data. CFO Magazine, 19(11), 97–102. Goff, J. (2003). Drowning in data. CFO Magazine, 19(11), 97–102.
go back to reference Goldwasser, S., Kalai, Y. T., & Rothblum, G. N. (2017). Delegating computation: Interactive proofs for muggles. Proceedings of the Forty-Ninth Annual ACM Symposium on Theory of Computing, 355–364. Goldwasser, S., Kalai, Y. T., & Rothblum, G. N. (2017). Delegating computation: Interactive proofs for muggles. Proceedings of the Forty-Ninth Annual ACM Symposium on Theory of Computing, 355–364.
go back to reference Gupta, A., White, J., & Lee, R. (2018). Assessing the impact of employee training on data security practices. Journal of Information Security, 12(3), 121–136. Gupta, A., White, J., & Lee, R. (2018). Assessing the impact of employee training on data security practices. Journal of Information Security, 12(3), 121–136.
go back to reference Javanmardian, M., Kostova, H., Hu, Q., & Lin, X. (2020). The impact of the COVID-19 crisis on privacy and security concerns: An integrated view of risks and solutions. Information and Management, 103390. Javanmardian, M., Kostova, H., Hu, Q., & Lin, X. (2020). The impact of the COVID-19 crisis on privacy and security concerns: An integrated view of risks and solutions. Information and Management, 103390.
go back to reference Johnson, S., & Davis, M. (2021). Challenges of data access and sharing in remote work environments. Journal of Data Protection, 9(1), 45–62. Johnson, S., & Davis, M. (2021). Challenges of data access and sharing in remote work environments. Journal of Data Protection, 9(1), 45–62.
go back to reference Kaur, R., Smith, L., & Patel, A. (2020). Policy adherence in remote work: An assessment of employee compliance. Journal of Information Security and Privacy, 16(4), 375–391. Kaur, R., Smith, L., & Patel, A. (2020). Policy adherence in remote work: An assessment of employee compliance. Journal of Information Security and Privacy, 16(4), 375–391.
go back to reference Khalil, R., Mansoor, M. S., & Khalil, A. (2020). Cloud accounting adoption in small and medium-sized enterprises: Security, privacy, and control concerns. Journal of Enterprise Information Management, 33(2), 327–343. Khalil, R., Mansoor, M. S., & Khalil, A. (2020). Cloud accounting adoption in small and medium-sized enterprises: Security, privacy, and control concerns. Journal of Enterprise Information Management, 33(2), 327–343.
go back to reference Krishnan, R., Peters, J., Padman, R., & Kaplan, D. (2005). On data reliability assessment in accounting information system. Information Systems Research, 16(3), 307–326.CrossRef Krishnan, R., Peters, J., Padman, R., & Kaplan, D. (2005). On data reliability assessment in accounting information system. Information Systems Research, 16(3), 307–326.CrossRef
go back to reference Lewis, B., & Adams, D. (2021). Assessing the effectiveness of data access controls in remote work scenarios. Journal of Information Security Management, 8(2), 21–35. Lewis, B., & Adams, D. (2021). Assessing the effectiveness of data access controls in remote work scenarios. Journal of Information Security Management, 8(2), 21–35.
go back to reference Liao, B., Ali, Y., Nazir, S., He, L., & Khan, H. U. (2020). Security analysis of IoT devices by using mobile computing: A systematic literature review. IEEE Access, 8, 120331–120350.CrossRef Liao, B., Ali, Y., Nazir, S., He, L., & Khan, H. U. (2020). Security analysis of IoT devices by using mobile computing: A systematic literature review. IEEE Access, 8, 120331–120350.CrossRef
go back to reference Manso, E. (2020). The rise of zero trust architecture: A revolution in cybersecurity. Security Magazine. Manso, E. (2020). The rise of zero trust architecture: A revolution in cybersecurity. Security Magazine.
go back to reference McLean, G. N., Santos, M. A., & Biehl, M. (2020). Navigating the COVID-19 pandemic: A grief journey. Journal of Applied Psychology, 45(3), 209–222. McLean, G. N., Santos, M. A., & Biehl, M. (2020). Navigating the COVID-19 pandemic: A grief journey. Journal of Applied Psychology, 45(3), 209–222.
go back to reference Mehra, A. (2020). Cybersecurity and COVID-19: A case study in clinical research. Journal of Clinical Research Best Practices, 16(8). Mehra, A. (2020). Cybersecurity and COVID-19: A case study in clinical research. Journal of Clinical Research Best Practices, 16(8).
go back to reference Mirtsch, M., Kinne, J., & Blind, K. (2020). Exploring the adoption of the international information security management system standard ISO/IEC 27001: A web mining-based analysis. IEEE Transactions on Engineering Management, 68(99), 1–14. Mirtsch, M., Kinne, J., & Blind, K. (2020). Exploring the adoption of the international information security management system standard ISO/IEC 27001: A web mining-based analysis. IEEE Transactions on Engineering Management, 68(99), 1–14.
go back to reference Oppenheim, C., Stenson, J., & Wilson, R. M. S. (2004). Studies on information as an asset III: Views of information professionals. Journal of Information Science, 30(2), 181–190.CrossRef Oppenheim, C., Stenson, J., & Wilson, R. M. S. (2004). Studies on information as an asset III: Views of information professionals. Journal of Information Science, 30(2), 181–190.CrossRef
go back to reference Pandey, P., Goyal, N., Manchanda, G., Singhal, N., & Jindal, A. (2020). Managing information systems and digital transformation during COVID-19: A study of the Indian context. Journal of Enterprise Information Management. Pandey, P., Goyal, N., Manchanda, G., Singhal, N., & Jindal, A. (2020). Managing information systems and digital transformation during COVID-19: A study of the Indian context. Journal of Enterprise Information Management.
go back to reference Raj, S., Sharma, R., & Kumar, V. (2020). Evaluating policy compliance in remote work environments. International Journal of Cybersecurity and Privacy, 4(3), 53–68. Raj, S., Sharma, R., & Kumar, V. (2020). Evaluating policy compliance in remote work environments. International Journal of Cybersecurity and Privacy, 4(3), 53–68.
go back to reference Rijks, D. (2020). RegTech for FinTech and the COVID-19 pandemic. Finance and Development, 57(3). Rijks, D. (2020). RegTech for FinTech and the COVID-19 pandemic. Finance and Development, 57(3).
go back to reference Romney, M. B., & Steinbart, P. J. (2018). Accounting information systems. Pearson. Romney, M. B., & Steinbart, P. J. (2018). Accounting information systems. Pearson.
go back to reference Sarker, S., Sarker, S., Turel, O., Kirkeby, S., Rai, A., & Xue, Y. (2020). Understanding COVID-19-driven digital transformation: The interplay of contagion and diffusion. Information Systems Frontiers, 1–13. Sarker, S., Sarker, S., Turel, O., Kirkeby, S., Rai, A., & Xue, Y. (2020). Understanding COVID-19-driven digital transformation: The interplay of contagion and diffusion. Information Systems Frontiers, 1–13.
go back to reference Shetty, S., Bhat, S., Saldanha, S., & Shetty, S. (2021). Privacy in the digital age: A comprehensive study of privacy issues during COVID-19 pandemic. Information Processing and Management, 58(6), 102472. Shetty, S., Bhat, S., Saldanha, S., & Shetty, S. (2021). Privacy in the digital age: A comprehensive study of privacy issues during COVID-19 pandemic. Information Processing and Management, 58(6), 102472.
go back to reference Shrivastava, A., Tripathi, R., & Khan, M. (2016). Identity and access management in the cloud. Procedia Computer Science, 85, 679–686. Shrivastava, A., Tripathi, R., & Khan, M. (2016). Identity and access management in the cloud. Procedia Computer Science, 85, 679–686.
go back to reference Smith, J., & Johnson, K. (2019). Incident response in the age of remote work: An effectiveness assessment. Journal of Cybersecurity and Incident Response, 5(1), 32–48. Smith, J., & Johnson, K. (2019). Incident response in the age of remote work: An effectiveness assessment. Journal of Cybersecurity and Incident Response, 5(1), 32–48.
go back to reference Smith, P. (2020). The role of encryption in cloud data security. Journal of Cloud Computing: Advances, Systems and Applications, 9(1), 1–14. Smith, P. (2020). The role of encryption in cloud data security. Journal of Cloud Computing: Advances, Systems and Applications, 9(1), 1–14.
go back to reference Smith, P., Jones, R., & Davis, M. (2020). Cybersecurity threats in remote work environments: A comprehensive evaluation. Journal of Cybersecurity, 7(3), 127–143. Smith, P., Jones, R., & Davis, M. (2020). Cybersecurity threats in remote work environments: A comprehensive evaluation. Journal of Cybersecurity, 7(3), 127–143.
go back to reference Srivastava, A., Patel, R., & Lee, S. (2020). Endpoint security in the remote work era. Srivastava, A., Patel, R., & Lee, S. (2020). Endpoint security in the remote work era.
go back to reference Tajammul, M., & Parveen, R. (2017). Comparative analysis of big ten ISMS standards and their effect on cloud computing. In 2017 International Conference on Computing and Communication Technologies for Smart Nation (IC3TSN) (pp. 362–367). IEEE.CrossRef Tajammul, M., & Parveen, R. (2017). Comparative analysis of big ten ISMS standards and their effect on cloud computing. In 2017 International Conference on Computing and Communication Technologies for Smart Nation (IC3TSN) (pp. 362–367). IEEE.CrossRef
go back to reference Velmurugan, S., Bhojan, V. S., & Arun, K. (2021). Security in the Cloud: A comprehensive survey. Journal of Ambient Intelligence and Humanized Computing, 12, 1–26. Velmurugan, S., Bhojan, V. S., & Arun, K. (2021). Security in the Cloud: A comprehensive survey. Journal of Ambient Intelligence and Humanized Computing, 12, 1–26.
go back to reference Wang, R., Lee, Y., Pipino, L., & Strong, D. (1998). Manage your information as a product. Sloan Management Review, 39(4), 95–105. Wang, R., Lee, Y., Pipino, L., & Strong, D. (1998). Manage your information as a product. Sloan Management Review, 39(4), 95–105.
go back to reference Wang, Y., & Emurian, H. H. (2005). An overview of online trust: Concepts, elements, and implications. Computers in Human Behavior, 21(1), 105–125.CrossRef Wang, Y., & Emurian, H. H. (2005). An overview of online trust: Concepts, elements, and implications. Computers in Human Behavior, 21(1), 105–125.CrossRef
go back to reference Xiao, Y., Xu, G., Yang, W., Zhang, Z., & Shi, H. (2020). Remote working in the digital age: A review of the technology acceptance model. Work, 66(3), 601–608. Xiao, Y., Xu, G., Yang, W., Zhang, Z., & Shi, H. (2020). Remote working in the digital age: A review of the technology acceptance model. Work, 66(3), 601–608.
go back to reference Yan, Q., Zhang, J., & Tang, L. (2020). Machine learning and deep learning for cybersecurity: A comprehensive survey. IEEE Access, 8, 35360–35381. Yan, Q., Zhang, J., & Tang, L. (2020). Machine learning and deep learning for cybersecurity: A comprehensive survey. IEEE Access, 8, 35360–35381.
Metadata
Title
Data Security in Accounting and Information Management During the COVID-19 Pandemic
Author
Oluwayemi IbukunOluwa Odularu
Copyright Year
2024
DOI
https://doi.org/10.1007/978-3-031-64869-4_5

Premium Partner