APPROACHES TO SECURITY AND PRIVACY IN ACCOUNTING INFORMATION SYSTEMS: CURRENT AND FUTURE PERSPECTIVES
Keywords:
Data, Accounting Information Systems, PDPA, Cyber ThreatsAbstract
In the digital era, where accounting information systems play a critical role in business operations, the risks related to data security and privacy have become a paramount concern for organizations. Cyber threats are increasingly complex and continuously evolving, making effective data management essential for building trust and enhancing organizational sustainability.
This academic article presents 1) the current situation and challenges related to data security and privacy in accounting information systems; 2) technological approaches to mitigate risks, such as data encryption, multi-factor authentication (MFA), and the Zero Trust Security model; 3) capacity building through cybersecurity training for personnel; 4) an analysis of compliance with relevant laws, including the European Union’s General Data Protection Regulation (GDPR) and Thailand’s Personal Data Protection Act (PDPA) B.E. 2562; and 5) strategies for cultivating a security-conscious culture within organizations alongside appropriate technological integration. The knowledge gained from this study can guide the formulation of policies or frameworks for effectively managing information security in accounting systems, reducing data breach risks, strengthening stakeholder confidence, and supporting sustainable business operations in the long term.
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