Bộ GIÁO DỤC VÀ ĐÀO TẠO TRƯỜNG ĐẠI HỌC KINH TỂ TP. HÒ CHÍ MINH BÁO CẢO TỔNG KẾT ĐÈ TÀI NGHIÊN cứu KHOA HỌC THAM GIA XÉT GIẢI THƯỞNG “NHÀ NGHIÊN CƯU TRẺ UEH” NĂM 2024 BEHAVIOR OF STORING ACCOUNTING DATA ON CLOUD AND ACCOUNTING INFORMATION SECURITY. Thuộc nhóm chuyên ngành: Ke Toán Doanh Nghiệp TP. HỒ Chí Minh, tháng 2/2024 1 TABLE OF CONTENTS LIST OF TABLE.
4 LIST OF FIGURES. Reasons of Choosing the research objective:. Research Objectives and Research Questions:. Research Object and Research Scope:.
Practical applications of Research:.8 Conclusion of Chapter 1:. 11 CHAPTER 2: THEORETICAL FOUNDATION AND RESEARCH MODEL. Overview of domestic and foreign studies related to the topic:.1 The technology acceptance model (TAM).2 Theory of Elaboration Likelihood Model (ELM).3 Theory of Reasoned Action (TRA).1 The impact of factors on storage behavior.2 Perceived Risks determinants. Research model and hypothesis:.5 Conclusion of Chapter 2.
24 CHAPTERS: RESEARCH METHODOLOGY.1 Sample Selection Method:.2 Quantitative Research Methodology:.1 Scale Development for Independent Variables:.1 Scale Development for the Dependent Variable:.4 Conclusion of Chapter 3. 31 CHAPTER 4: ANALYSIS AND RESULT. Research Sample Description:. The result of Cronbach’s alpha reliability test.
Factor Analysis Exploration Results (EFA).1 EFA for Independent Variables:.2 Exploratory Factor Analysis Results for Dependent Variables. Model Fit Assessment, Regression Analysis Results, and Hypothesis Testing:.2 Multivariate Linear Regression Analysis:. Discussion of Results:.6 Conclusion of Chapter 4:.52 CHAPTER 5: CONCLUSION AND RECOMMENDATIONS. Limitations of the study and future research directions:.
Conclusion of Chapter 5. Please rate the frequency of your use of cloud computing tools for data storage:. Please rate the level of influence of the factors affecting the decision to choose a cloud computing tool for data storage:. Assessing the level of risk acceptance when using cloud computing services for data storage:.
Evaluating the level of satisfaction and ease of use for users of cloud computing for data storage:. 72 3 LIST OF TABLE Table 1: Descriptive Analysis of the Demographic information. 32 Table 2: Frequency of using Cloud and Common types of stored flies. 33 Table 3: Result of Cronbach’s alpha of “Perceived Privacy’" variables.
34 Table 4: Result of Cronbach’s alpha of “Perceived Usefulness” variables.34 Table 5: Result of Cronbach’s alpha of “Perceived Ease of Use” variables. 35 Table 6: Result of Cronbach’s alpha of “Perceived Risks” variables. 36 Table 7: Result of Cronbach’s alpha of “Peer Influence” variables. 36 Table 8: Result of Cronbach’s alpha of “Behavioral Intention” variables.
37 Tabic 9: Bartlett's test and KMO test results for independent variables. 38 Table 10: Results of EFA Analysis for independent variables.39 Table 11: Factor Loading matrix of EFA Analysis for independent variables. 40 Table 12: Bartlett’s test and KMO test results for the dependent variable. 41 Table 13: Results of EFA Analysis for the dependent variable.
41 Table 14: Factor Loading matrix of EFA Analysis for the dependent variables. 42 Table 15: Pearson Correlation Matrix with Sig values. 43 Table 16: Results of Assessment of model fitness.45 Table 17: Results of the Multiple Linear Regression Analysis. 45 Table 18: Results of Variance Inflation Factor (VIF) test.
46 Table 19: Result of hypothesis tested using Multiple Linear Regression and Pearson Correlation Matrix. 49 4 LIST OF FIGURES Figure 1: : The ELM of persuasion. 17 Figure 2: Recommended research model. 24 Figure 3: Research process of the group of authors.
Reasons of Choosing the research objective: In the era of globalization, it requires all aspects of work to continue to innovate and to create conditions that are effective and efficient (Aini et al. The effective use of cloud computing allows an enterprise's IT department to focus on developing creative applications rather than deploying and maintaining softwares and infrastructures. Online storage (Dropbox, Google Drive, etc), social networking sites (Facebook, Twitter, etc), and email (Gmail, Yahoo, etc) and online business programs (Microsoft Office Live, customer relationship management (CRM), enterprise resource planning (ERP), etc.) are a few typical instances of cloud computing. Technology is revolutionizing the way accountants work.
The main driver for this change is cloud accounting (Rahardja et al. Cloud computing is understood as "a computing resource procurement and deployment model that allows an organization to obtain its computing resources and applications from any location via an Internet connection" (Chan et al. As cloud-based services become more popular, security risks have become a significant concern (Achar, 2017). The increasing scale and complexity of cybersecurity threats is the most serious issue for most businesses, as employees increasingly connect to the internet and store data on many devices and platforms, complicating monitoring and defending an organization's infrastructure.
Cybercriminals are also growing more professional and savvy as they exploit increasingly sophisticated and, in some cases, pervasive web technology. This widens the gap between enterprise security and cyber threats. Physical security is as critical as network security. In recent years, insider threats have emerged as a major source of security vulnerabilities.
Cybersecurity experts staled at the international conference and exhibition on cybersecurity (Vietnam Security Summit 2021) that Vietnam continues to be a country with a high rate of malware infection and cyberattacks in the world, and that cyber violations also tend to rise. When storing data on a cloud computing platform (Cloud), anyone in an organization can assist cybercriminals in consciously or unknowingly causing data leaks. The most well-known recent instance involved a cyber attack in 2020 on the network of the Vietnam Posts and Telecommunications Group (VNPT), during which a group of Chinese hackers broke 6 in and took over the system without authorization. In the past, other data leaks and cyberattacks have occurred in Vietnam, creating security risks for individuals and organizations.
The unprecedented growth of cloud-based applications and services have attracted research communities, both from industry and academia to create novel solutions for more consumer-friendly, cost-effective, technologically efficient, and secure cloud systems. Previous research has identified security and privacy as important barriers to cloud expansion. The majority of security challenges are inherited from vulnerabilities in cloud architectural components and technologies used, such as vulnerabilities in Internet communication, web services, service oriented architecture, web-browsers, virtualization, hypervisors, multi-tenancy, software, virtual machines, self-service management interfaces, and so on. Besides, The "National Digital Transformation Program to 2025, with a vision to 2030" that the government has released also serves as the formal beginning of the process of digital transformation towards smart governance, the digital economy, and the digital society.
By storing the data of accountants and auditors indiscriminately, it raises many concerns about information security despite knowing that it is adapting to the global technological revolution, keeping up with the limes. The changing era is essential. Realizing the important and crucial role of Cloud Computing, with an enthusiasm to explore more to find solutions for the urgent problems of storing accounting data in Cloud, the group of authors decided to choose “The behavior of storing accounting data on public Cloud and accounting information security ”. Research concerns: In the fundamental trend of developing in the global technology revolution, Cloud Computing has been having a tremendous impact on the Accounting field in Vietnam.
According to a statistical survey in 2018, Vietnam is the country that spends the most on Cloud (64. And according to a 2018 report by Asia Cloud Computing Association - ACCA, Vietnam achieved 41 points over 100 points and became the 14th in the rank of the country that has the highest coverage level of Cloud service. This shows that Cloud Computing is more ubiquitous than before and starting 7 to replace several traditional storing methods. From a bird’s eye view, Cloud Computing is becoming popular but it still has a bunch of challenges in conducting: The very first challenge is the awareness about Cloud Computing of accountants and auditors and several restrictions from the Cloud provider.
Any data and information of enterprises, especially accounting data will be stored and managed on a Cloud basis by the provider. Cloud users also known as accountants and auditors, cannot proactively secure the confidentiality of the information. This Cloud Computing model is a structured system including 3 mandatory units: the center computer, server/client, and web application. Those three units still have security problems.
When the Cloud is attacked, the risks of information loss and information manipulation will harm the firm Secondly is the availability of the system and the risk of postponement in commercial activities are also the main challenges when conducting Cloud Computing. The main problem about all of these challenges is the Internet, Cloud Computing needs an Internet connection to run its functions and features. Therefore, the process of storing data can be delayed or corrupted when we encounter connection loss or low-speed transmission. Moreover, information security and legal coiTÍdors arc considered problems that make firms hesitate in applying Cloud Computing in accounting activities.
Enterprises are worried about information leakage and risks of information loss from the provider when all of their information is stored on Cloud. On the other hand, risks from users or from the habit of users can also affect the level of information security of the enterprises. Due to those concerns about using Cloud Computing in corporate accounting, the group of authors decided to research the behavior of users, and the magnitude of risks to information security when using Cloud basis as a way of storing data. The results of this research are retrieved from 500 accountants/auditors that use Cloud basis to store data, in order to clarify which factors affect the mentioned behavior and enhance the legitimacy of the research objective.
Research Objectives and Research Questions: 1.1 Research Objectives: Identifying and determining factors that affect the behavior of storing accounting data in Public Cloud, and evaluating the magnitude of information security. Besides, evaluating the risks that could happen and affect accounting information security. Evaluating the advantages and disadvantages of storing data on Public Cloud, which affects the problem of information security. Proposing solutions for enhancing and developing the potential of Cloud basis, in order to apply in accounting activity.
Furthermore, this research also explores the technology and economy aspects with factors that affect the awareness of accountants, auditors about using Cloud.2 Research Questions: Ql:What are the factors influencing the accounting decision to adopt cloud storage for accounting information? Q2: How do the perceived security and privacy concerns affect the decision to adopt cloud storage for accounting information among accounting professionals ? 1. Research Object and Research Scope: Research Object of this paper include: (1) Factors affecting the intention to store accounting information on the Cloud of accountants and auditors; (2) Factors affecting the perception of risk on information security of accountants and auditors. Research Scope: Flo Chi Minh City Survey Object: The group of authors collects insights from accountants and auditors who are working for firms, enterprises in Ho Chi Minh City, Vietnam. Time: July 2023 to August 2023 1.
Research Methodology: The mixed research methodology utilized in the study was carried out in two stages: formal research using quantitative methods and exploratory research using qualitative methodology. 9 To build a measure to measure the factors affecting the behavior of storing accounting data on the cloud computing platform, qualitative research methods are used in the research to systematize the theoretical basis from other related scientific research projects related to the research topic. The object of the survey are accountants and auditors at enterprises in Ho Chi Minh City. After that, the quantitative research method was applied in the official study to test the scale and the appropriateness of the research model.
The questionnaire contains 14 statements, each of which is measured on a 5-point Likert scale. After nearly 2 months of data collection, 200 useful questionnaires were included in the analysis. The group of authors analyzed the collected data using Stata software.Practical applications of Research: Recently, although there are many articles and public papers simply writen about Cloud Computing on the Internet that explain its definition, introduce its advantages and disadvantages, etc, there is just a small amount of scientific research about it in Vietnam.