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- Title
Professional Virtue Reinforcements: A Necessary Complement to Technological and Policy Reforms.
- Authors
Brown, J. Owen; Marcum, James A.; Stuebs Jr., Martin T.
- Abstract
Rapid advances in technology within accounting information systems (AIS) accompanied by an increase in information accessibility render organizations vulnerable to the misuse of confidential data. AIS professionals are uniquely equipped and positioned to address these information security risks and to strengthen the trust stakeholders and the public place in the AIS function. We contend that reforms to control and protect intelligence with improved systemic controls must be complemented with reforms to control and protect professional integrity. We propose a Systems Trust Model that elevates professional virtue as a fundamental and necessary control element that complements information technology governance and systemic controls. We then analyze the necessity and sufficiency of the trust model elements for creating and protecting system trust--regardless of additional opportunities and incentives present in new and evolving technologies in AIS. Implications for future research, AIS curriculum, and the AIS profession at large are discussed.
- Subjects
ACCOUNTING information storage &; retrieval systems; DATA security; DATA protection; INFORMATION technology; TECHNOLOGICAL innovation policy; PROFESSIONAL ethics; PROFESSIONALISM
- Publication
Journal of Information Systems, 2017, Vol 31, Issue 2, p5
- ISSN
0888-7985
- Publication type
Article
- DOI
10.2308/isys-51664