Impact of Security Controls on Security of Accounting Information Systems at Telecommunications Sector in Yemen

Authors

  • Nabil Hassan Abdo Al-Hemyari Assistant Professor of Accounting, University of Science and Technology, Sana'a, Yemen
  • Mohammed Ali M. Alrubaidi Professor of Accounting, University of Science and Technology, Sana'a, Yemen

DOI:

https://doi.org/10.59222/ustjmhs.1.2.1

Keywords:

security of accounting information systems, security controls, telecommunications sector in Yemen

Abstract

This study aimed to investigate the impact of security controls on security of accounting information systems by following an analytical method based on the structural equation modeling (SEM). The study population was telecommunications sector in Yemen. A questionnaire was distributed to 356 participants, but only 218 forms were valid for analysis. The data were analyzed by the partial least squares (PLS). The study findings supported the hypotheses proposed in the theoretical model as it was found that security controls had a positive impact on the security of accounting information systems. The study recommends paying more attention to the security of accounting information systems and updating security controls continuously. 

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Published

2023-06-19

How to Cite

Al-Hemyari, N. H. A., & Alrubaidi, M. A. M. (2023). Impact of Security Controls on Security of Accounting Information Systems at Telecommunications Sector in Yemen. University of Science and Technology Journal for Management and Human Sciences, 1(2), 1–39. https://doi.org/10.59222/ustjmhs.1.2.1

Issue

Vol. 1 No. 2 (2023)

Section

Articles