أثر الضوابط الأمنية في أمن نظم المعلومات المحاسبية في قطاع الاتصالات باليمن

الملخص EN

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.