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Evaluating the Effectiveness of Accounting Information Systems in Enhancing Cybersecurity: A Case Study of Zain Iraq
Corresponding Author(s) : Marwa Ridha Shakkur
American Journal of Economics and Business Management,
Vol. 7 No. 12 (2024): December
Abstract
In mild of rapid technological development and the growing reliance on virtual structures, cybersecurity has emerged as one of the most notable annoying conditions coping with corporations, specifically within the telecommunications place, which handles touchy monetary facts. This have a look at targets to assess the effectiveness of accounting facts structures in improving cybersecurity internal Zain Iraq, a main telecommunications organisation in Iraq. The studies is based at the hypothesis that accounting facts structures play a important position in protecting economic records and mitigating the risks of cyberattacks. Data were accumulated from a pattern of personnel operating in departments related to accounting facts systems and cybersecurity. The look at employed a questionnaire designed the usage of a 5-point Likert scale, alongside facet suitable statistical tools to check reliability, validity, and normal distribution of the results. The findings found out that accounting facts structures at Zain Iraq significantly make a contribution to enhancing cybersecurity via safeguarding monetary data, detecting suspicious sports, and regularly updating systems to cope with evolving threats. Continuous employee training at the solid use of the device become additionally determined to enhance the effectiveness of protection features. The study offers several pointers to beautify cybersecurity, such as strengthening safety updates, increasing employee education, and growing effective emergency reaction plans. This research gives treasured insights for telecommunications organizations aiming to construct more stable accounting systems, thereby enhancing employer stability and protecting touchy data towards developing threats.
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- Abdulmajeed, Inam Abdullah. Husien, Idress Mohammed. MLIDS22- IDS Design by Applying Hybrid CNN-LSTM Model on Mixed-Datasets. Informatica 46 (2022) 121–134.
- Hourigan, Susan. Accounting Information Systems: A Theoretical and Practical Introduction. Translated by using Abdul Monem Salama. 4th version. Cairo: University Publishing House, 2015.
- Roberts, Alan. Accounting Information Systems: An Integrated Approach. Translated by Abdullah Al-Anzi. Riyadh: Al-Mareekh Publishing House, 2018.
- Abdullah, Samer. Cybersecurity Management: Theory and Application. Riyadh: King Fahd National Library, 2020.
- Alisawi, Muthana. Hammood, Layth. Ghazi, Alaan, Al-Dawoodi, Aras. Cyber Security After COVID 19: A Review. International Conference on Innovations in Science, Hybrid Materials, and Vibration Analysis. Volume 2839, Issue 1 ,29 September 2023.
- Al-Atawneh, Mahmoud. “The Effectiveness of Accounting Information Systems in Managerial Decision-Making: An Applied Study on Private Sector Companies.” Master’s Thesis, Al-Azhar University, 2020.
- Al-Dabbagh, Zaid. “The Impact of Cybersecurity Systems on Corporate Performance in Iraq: A Case Study of Zain.” Master’s Thesis, University of Baghdad, 2022.
- Al-Amri, Nora. “The Effectiveness of Cybersecurity in Protecting Institutional Data: A Comparative Study between Banks and Telecommunications Companies.” Ph.D. Dissertation, King Saud University, 2021.
- Zain Iraq. “Zain Strategy.” Accessed October 20, 2024. https://www.zain.com/SR2022/ar/09-our-strategy-ar/
- Almaiah, M. A. (2024). Classification of Cybersecurity Threats, Vulnerabilities and Countermeasures in Database Systems. Computers, Materials and Continua, 81(2), 3189–3220. https://doi.org/10.32604/cmc.2024.057673
- Chu, K. F. (2024). Multi-Agent Reinforcement Learning-Based Passenger Spoofing Attack on Mobility-as-a-Service. IEEE Transactions on Dependable and Secure Computing, 21(6), 5565–5581. https://doi.org/10.1109/TDSC.2024.3379283
- Demek, K. C. (2024). Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems. International Journal of Accounting Information Systems, 55. https://doi.org/10.1016/j.accinf.2024.100712
- Hamon, R. (2024). Three Challenges to Secure AI Systems in the Context of AI Regulations. IEEE Access, 12, 61022–61035. https://doi.org/10.1109/ACCESS.2024.3391021
- Huy, P. Q. (2024). Sustainable Decision Making in The Time of Uncertainty: Does Moral Intelligence Make It Different? Pacific Asia Journal of the Association for Information Systems, 16(1), 144–174. https://doi.org/10.17705/1pais.16108
- Kadhim, Y. A. (2025). Using Neural Network Techniques and Logistic Regression to Detect Earning Management in Iraqi Economic Units. Studies in Systems, Decision and Control, 555, 203–214. https://doi.org/10.1007/978-3-031-67890-5_20
- Kaminska, N. (2024). Modeling ship cybersecurity using Markov chains: an educational approach. CEUR Workshop Proceedings, 3679, 22–35.
- Mustafa, F. M. (2024). Strategies for Strengthening Security in Accounting Information Systems. Journal of Ecohumanism, 3(5), 293–315. https://doi.org/10.62754/joe.v3i5.3902
- Natour, A. R. Al. (2024). The Role of Forensic Accounting Skills and CAATTs Application in Enhancing Firm’s Cyber Resilience. 2nd International Conference on Cyber Resilience, ICCR 2024. https://doi.org/10.1109/ICCR61006.2024.10532901
- Sharma, N. (2024). Maximizing the Benefits of Information Technology in Healthcare Finance and Accounting: A Quantitative Exploration of Organizational practices. Journal of Commercial Biotechnology, 29(1), 102–113. https://doi.org/10.5912/jcb2217
- Wang, X. (2024). Dynamic Evolution of Financial Technology and Artificial Intelligence for Economy Based on Bayesian Algorithm in Cyber-Physical System. Human-Centric Computing and Information Sciences, 14. https://doi.org/10.22967/HCIS.2024.14.066
References
Abdulmajeed, Inam Abdullah. Husien, Idress Mohammed. MLIDS22- IDS Design by Applying Hybrid CNN-LSTM Model on Mixed-Datasets. Informatica 46 (2022) 121–134.
Hourigan, Susan. Accounting Information Systems: A Theoretical and Practical Introduction. Translated by using Abdul Monem Salama. 4th version. Cairo: University Publishing House, 2015.
Roberts, Alan. Accounting Information Systems: An Integrated Approach. Translated by Abdullah Al-Anzi. Riyadh: Al-Mareekh Publishing House, 2018.
Abdullah, Samer. Cybersecurity Management: Theory and Application. Riyadh: King Fahd National Library, 2020.
Alisawi, Muthana. Hammood, Layth. Ghazi, Alaan, Al-Dawoodi, Aras. Cyber Security After COVID 19: A Review. International Conference on Innovations in Science, Hybrid Materials, and Vibration Analysis. Volume 2839, Issue 1 ,29 September 2023.
Al-Atawneh, Mahmoud. “The Effectiveness of Accounting Information Systems in Managerial Decision-Making: An Applied Study on Private Sector Companies.” Master’s Thesis, Al-Azhar University, 2020.
Al-Dabbagh, Zaid. “The Impact of Cybersecurity Systems on Corporate Performance in Iraq: A Case Study of Zain.” Master’s Thesis, University of Baghdad, 2022.
Al-Amri, Nora. “The Effectiveness of Cybersecurity in Protecting Institutional Data: A Comparative Study between Banks and Telecommunications Companies.” Ph.D. Dissertation, King Saud University, 2021.
Zain Iraq. “Zain Strategy.” Accessed October 20, 2024. https://www.zain.com/SR2022/ar/09-our-strategy-ar/
Almaiah, M. A. (2024). Classification of Cybersecurity Threats, Vulnerabilities and Countermeasures in Database Systems. Computers, Materials and Continua, 81(2), 3189–3220. https://doi.org/10.32604/cmc.2024.057673
Chu, K. F. (2024). Multi-Agent Reinforcement Learning-Based Passenger Spoofing Attack on Mobility-as-a-Service. IEEE Transactions on Dependable and Secure Computing, 21(6), 5565–5581. https://doi.org/10.1109/TDSC.2024.3379283
Demek, K. C. (2024). Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems. International Journal of Accounting Information Systems, 55. https://doi.org/10.1016/j.accinf.2024.100712
Hamon, R. (2024). Three Challenges to Secure AI Systems in the Context of AI Regulations. IEEE Access, 12, 61022–61035. https://doi.org/10.1109/ACCESS.2024.3391021
Huy, P. Q. (2024). Sustainable Decision Making in The Time of Uncertainty: Does Moral Intelligence Make It Different? Pacific Asia Journal of the Association for Information Systems, 16(1), 144–174. https://doi.org/10.17705/1pais.16108
Kadhim, Y. A. (2025). Using Neural Network Techniques and Logistic Regression to Detect Earning Management in Iraqi Economic Units. Studies in Systems, Decision and Control, 555, 203–214. https://doi.org/10.1007/978-3-031-67890-5_20
Kaminska, N. (2024). Modeling ship cybersecurity using Markov chains: an educational approach. CEUR Workshop Proceedings, 3679, 22–35.
Mustafa, F. M. (2024). Strategies for Strengthening Security in Accounting Information Systems. Journal of Ecohumanism, 3(5), 293–315. https://doi.org/10.62754/joe.v3i5.3902
Natour, A. R. Al. (2024). The Role of Forensic Accounting Skills and CAATTs Application in Enhancing Firm’s Cyber Resilience. 2nd International Conference on Cyber Resilience, ICCR 2024. https://doi.org/10.1109/ICCR61006.2024.10532901
Sharma, N. (2024). Maximizing the Benefits of Information Technology in Healthcare Finance and Accounting: A Quantitative Exploration of Organizational practices. Journal of Commercial Biotechnology, 29(1), 102–113. https://doi.org/10.5912/jcb2217
Wang, X. (2024). Dynamic Evolution of Financial Technology and Artificial Intelligence for Economy Based on Bayesian Algorithm in Cyber-Physical System. Human-Centric Computing and Information Sciences, 14. https://doi.org/10.22967/HCIS.2024.14.066