Title: Investigation on security management risk assessment of accounting resource sharing under internet of things big data technology

Authors: Jiandong Wang

Addresses: Datong University, Datong, 037009, Shanxi, China

Abstract: While accounting resource sharing is convenient and saves a lot of time and energy, it also brings many potential risks to the enterprise. Therefore, how to protect and manage accounting resource sharing has become a top priority. This paper mainly studies the possible risks in the accounting resource sharing life cycle and the assessment of the security management risk of accounting resource sharing under the big data technology of the internet of things. This article will use various methods to evaluate the risk of accounting resource sharing security management, use information entropy and analytic hierarchy process to evaluate the uncertainty and risk size of accounting resource sharing security management risk, and use Markov chain and Bayesian formula to calculate the risk probability. The results show that the security protection efficiency of the optimised accounting resource sharing system has increased by 6.13%, and security management risks have been effectively controlled.

Keywords: internet of things; big data; resource sharing; risk assessment; information entropy; analytic hierarchy process; AHP; Markov chain; Bayes rule.

DOI: 10.1504/IJMTM.2024.139524

International Journal of Manufacturing Technology and Management, 2024 Vol.38 No.4/5, pp.426 - 445

Received: 18 Aug 2022
Accepted: 20 Oct 2022
Published online: 03 Jul 2024 *

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