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Data Security in Accounting and Information Management During the COVID-19 Pandemic

  • Oluwayemi IbukunOluwa Odularu

摘要

This chapter discusses the significance of data security in accounting and information management during the COVID-19 pandemic. With the widespread adoption of remote work and information management, maintaining data security has become increasingly critical. The Information Security Management Framework (ISMF) is the theoretical framework adopted for the study. It provides a structured approach to comprehensively manage, protect, and secure information assets, aligning seamlessly with the evolving landscape of technology, remote work, and increased cyber threats. A systematic literature review was the methodology adopted for the study, while an inclusion and exclusion research design was adopted for the chapter. Furthermore, six databases were utilized for the chapter, namely, Google Scholar, EBSCOhost, Oracle Financials, Springer Link, QuickBooks, and Web of Science. While there is literature on data security in general, there is a notable absence of research explicitly reviewing the contributions of accounting and information management interventions in addressing data security concerns during the COVID-19 pandemic. Future research will focus on the effectiveness of various cybersecurity measures, protocols, and frameworks implemented by information professionals to protect sensitive financial data during the pandemic.