정보보안과 웹기반 회계정보만족도에 관한 연구 (A Study on the Information Security and Web-Based Accounting Information Satisfaction)

서지정보

· 발행기관 : 한국기업경영학회
· 수록지 정보 : 기업경영연구 / 19권 / 3호 / 111 ~ 130페이지
· 저자명 : 이신남, 신용재

초록

본 연구는 정보보안과 관련하여 행정안전부의 정보보호 수준의 관리지표인 정보보호 정책 환경, 정보침해대응과 회계정보만족도의 관계를 규명하기 위하여 실증 연구를 하였으며 그 결과를 요약하면 다음과 같다. 첫째, 정보보호 정책 환경변수 중에서 수집 및 보유, 기술기반은 5%의 유의수준에서 회계정보만족도에 통계적으로 정(+)의 유의한 영향을 미치는 것으로 나타났으나 정책기반은 회계정보만족도에 통계적으로 유의한 영향을 미치지 않는 것으로 나타났다. 이러한 결과는 정보수집, 정보파일대장, CCTV, 정보저장 및 출력매체가 잘 구비되어 있을수록 회계정보만족도는 높아진다고 볼 수 있다. 또한 정보보호시스템, 정보처리시스템의 접근통제, 정보를 저장․전송할 때 암호화가 잘 되어 있을수록 회계정보만족도가 높아진다는 것을 의미한다.
둘째, 정보침해대응 변수 중에서 웹사이트 정보노출 방지정책, 정보유출 대응절차, 정보침해 구제절차는 5%의 유의수준에서 회계정보만족도에 통계적으로 정(+)의 유의한 영향을 미치는 것으로 나타났으나, 이용 및 파기는 회계정보만족도에 통계적으로 유의한 영향을 미치지 않는 것으로 나타났다. 이러한 결과는 웹사이트 정보노출 방지정책에 대한 지원이 많을수록 회계정보만족도는 높아진다고 볼 수 있다. 또한 정보유출 대응절차에 적극적으로 참여할수록 회계정보만족도는 높아지고 손해배상제도와 같은 정보침해 구제절차가 잘 되어 있을수록 회계정보만족도는 높아진다는 것을 의미한다

영어초록

Today, the use of computers and software is an integral part of our daily work life. The ubiquitous use of information management software by workers is rampant in many officies, both large and small.
However, it is believe that soft usage is illegal in Korea today, where approximately half of that software is used in companies. Realistically, we have to pay when we purchase any general goods. But in the case of software, there are possibilities of alternatives-such as illegally copied software.
Business have been adopting security systems and making a variety of practical policies promoting and implementing information security awareness among employees in orer to safeguard valuable corporate information and resources. Firm implement public relations activities and offer security and privacy education for their staffs continuously. However corporate confidential information can be frequently stolen due to lack of employees’ security awareness. Small and medium-sized organization are also introducing various information technology and IT systems in order to secure competitiveness. Lack of prevention systems and awareness of adverse effects of information technology as well as the possibility of leakage, allows exposure to even more risk. Numerous cases related to information security leakage have been reported both at home and abroad, stressing the need for constant alertness. Thus, for small-medium companies to grow beyond survival, there must exist information as well as consideration of the possible detrimental effects of information, including preventative measures for such effects. Most companies introduce technical elements only as measures for information security and subsequent measures for individuals within an organization are minimal. this is due largely to a lack of consideration of situational factors, such as corporal culture and environment. Information security should begin from companies’ recognition of its undeniable importance. the fundamental issue of information security is based on human will and behavior to protect information and system.
In Web-based, accounting information’s motivation is the essential component that enables the to participate in information spontaneously and continuously. The most effective strategy of accounting information’s motivation would be provided after the users’ motivation state is precisely measured in process and then prescribed according to results.
The purpose of this study is to analyze the accounting information protective environment and accounting information infringement response which is considered to affect the satisfaction of accounting information.
The major findings of the study are as follows. First, among accounting information protective policy environment, the support from collection and expense, technical base show the 5% of positive significance in the satisfaction of accounting information. But politic base does not affect the satisfaction of accounting information.
This result suggests that the support from collection and expense is prior to other factors in the satisfaction of accounting information. The technical base in the maintenance of system is also importance to raise satisfaction of accounting information. It is needed to make Information protective system and Information encryption.
Second, among accounting information infringement response variables, web site information exposure prevention policy, information leakage response procedures, information infringement remedial procedures affect positively the satisfaction of accounting information by 5%. However use and abandonment do not show significant relation with the satisfaction of accounting information. The result of the study show that it is needed to web site information exposure prevention policy and information leakage response procedures, information infringement remedial procedures. When information infringement remedial procedures are highly correlated with compensation for the loss system the satisfaction of accounting information is achieved. The study has been conducted via a questionnaire survey, the collectde data is somewhat small in scale.
The limitation on this study was that only mutual effects between factors such as accounting information protective environment and accounting information infringement response. In future, the study that precisely measures related variables with clear understanding of those measurement factors should be encouraged.

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