Acceso usuarios
Reem Oqab Al Khasawneh
Purpose: The study aimed to assess the level of effectiveness of electronic accounting information systems in enhancing the security and control of financial information in Jordanian payment and electronic transfer companies and its ability to provide reliability. And analyzing the ability of the system used in the payment and financial transfer companies to meet the operational requirements imposed by the regulators of the sector.
Theoretical framework: The theoretical framework dealt with the topics of the study from the security threats of electronic accounting information systems (Jacob, 2012: 67) and the risks of accounting information systems that are related to electronic payment systems, especially information security (Al-Maghribi, 2017). Accounting in reducing the risks of transactions, and the obstacles facing accounting systems in the face of the risks and threats of electronic systems Design/Methodology/Approach: The researcher used the inductive approach by referring to the literature related to the subjects of the study and the deductive approach in the field study by distributing a questionnaire to the electronic payment companies in Jordan. 96 questionnaires were retrieved. Using the spss program to analyze the data and reach the results Findings: The study Fined that there are factors that help to penetrate the accounting information systems in the Jordanian electronic payment and financial transfer companies. Network communication. Electronic accounting information in enhancing the security of financial information and control over it, and there are (obstacles) in providing security requirements and information control, in electronic payment and financial transfer companies related to the rapid development of electronic financial systems and electronic payment methods and their development.
Research, practical & social implications: This study is considered one of the important and modern topics because electronic payment processes are considered one of the modern concepts with which many risks are associated. This study sheds light on these risks and threats and the ability of the strong accounting system to confront these threats and risks..
Originality/Value: The results indicate the importance of the topic and the importance of conducting a study on the risks of electronic payment systems, the threats facing the use of electronic payment methods and the obstacles facing accounting information systems in one of the newly established economic sectors in Jordan, which is the electronic payment companies.
