Resumen de The Impact of E-Accounting on Information Security: Evidence from Amman Stock Exchange

Mohammad Salim Elessa

• Purpose: The study aims to knowing the impact of applying electronic accounting (E-Accounting) as a modern field on the information security between its protection or violation.

    Theoretical framework: The main challenge facing the use of electronic accounting is the security of information in shade of switching databases in electronic form more than on paper.

    Design/Methodology/Approach: In order to achieve study purpose, a questionnaire was designed and distributed to a random sample representing corporations listed in Amman Stock Exchange (ASE). The study used descriptive and analytical statistical measures with using simple and multiple regression and testing targeted hypotheses.

    Findings: The study found a significant relationship between E-Accounting and information security, the impact was strong and positive, the strongest impact was on integrity followed by control followed by confidentiality. Thus, evidence of multiple regression showed the applying of E-Accounting would protect information and not violate it, as some previous studies noted, however, the simple regression evidence showed at the same time some inverse relationships between some dimensions. The study recommended increasing interest in training and qualification of electronic accounting cadres and working on maintain the confidentiality of information.

    Originality/Value: This study provides new empirical evidence regarding E-Accounting and information security literature, the main contribution of this study is the information protection is responded due to measurements of E-Accounting.