Article: A study of the nature and security of accounting information systems: the case of Hampton Roads, Virginia.

INTRODUCTION

In recent years, the popular accounting press has begun publishing regular columns reviewing computer hardware and software for all types of accounting applications. It is apparent that the nature of recording, reviewing, and safeguarding accounting information is changing rapidly and this makes the job of the accountant, auditor or accounting professor more challenging. Further, more and more articles are appearing in these publications discussing security methods for the new technologies. As accounting systems become more sophisticated and more readily available to all types and sizes of businesses, the need to understand and to employ adequate systems ...

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