Praktyka bezpieczeństwa danych w systemie rachunkowości w świetle badań empirycznych
Data security practice in the accounting system in the light of empirical research
Author(s): Wojciech Kozioł, Paweł ŁojekSubject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Security and defense, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Oficyna Wydawnicza KA AFM
Keywords: protection of accounting data; improvement of security; knowledge of security solutions;
Summary/Abstract: The changing economic environment of business entities forces owners and managers to constantly care about data security. While the provisions of the accounting law have not changed significantly since their initial implementation (in 1994), economic practice has developed various methods to protect the set of accounting data. This article consists of a theoretical and an empirical part, and its main goal is to present research conducted among selected business entities in terms of how they apply the provisions of data protection of the Act on Accounting in practice. Research methods such as analysis and criticism of literature and research results, and statistical inference were used.
Journal: Bezpieczeństwo. Teoria i Praktyka
- Issue Year: LIII/2023
- Issue No: 4
- Page Range: 111-127
- Page Count: 17
- Language: Polish
