Article Abstract

	Title:	Factors determining organisational commitment on security controls in accounting-based information systems
	Author:	Mohamed Intan Salwani, Mohd Daud Norzaidi, Siong Choy Chong, Binshan Lin
	Address:	Faculty of Accountancy, Accounting Research Institute, Universiti Teknologi MARA Malaysia, 40450 Shah Alam, Selangor, Malaysia. ' Research Management Institute, Accounting Research Institute, Faculty of Business Management, Universiti Teknologi MARA, 40450 Shah Alam, Selangor, Malaysia. ' Putra International College, Lot 1838, Mukim Bukit Katil, Ayer Keroh, 75450 Melaka, Malaysia. ' College of Business Administration, BE321, Louisiana State University in Shreveport, Shreveport, LA 71115, USA
	Journal:	International Journal of Services and Standards 2009 - Vol. 5, No.1  pp. 51 - 66
	Abstract:	This research investigates the influence of level of computer usage, types of software usage and size of accounting departments utilising computer-based accounting system on the level of organisational commitment on security controls. Companies registered with the Company Commission of Malaysia under group 7 (technology, communications and transportation) constitute the population of interest. The results indicate that non-accounting software usage and size of accounting department have significant relationships with organisational commitment on security controls. The findings of this study create awareness among organisations on the importance of their commitment on security controls to ensure the integrity of financial statements and to produce quality information for decision-making.
	Keywords:	standards; computer-based systems; usage levels; accounting departments; departmental size; accounting software; organisational commitment; security controls; information systems; Malaysia; financial statements; information quality; decision making.
	DOI:	10.1504/IJSS.2009.021666
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