Accounting information systems (AIS) have experienced vast changes in the last thirty years, moving from paper-based journals and ledgers to completely automated, paperless systems. However, the migration from paper to computer has not been without its difficulties. Each technological advancement is accompanied by a new security issue.

Loch, Carr and Warkentin (1992) report survey results of senior MIS managers' views of information systems security. They find that while MIS managers use modern technology, they do not necessarily appreciate the accompanying security implications. While systems managers are concerned with systems security, they are likely more focused on the operational aspects of the system. Given the emphasis accountants place on internal controls, it is likely that they area more concerned with systems security than are systems managers. Little is known, however, about the specifics of these concerns. The purpose of this study is, therefore, to obtain an understanding of accountants' AIS security concerns.

This study sheds new light on the perceived threats to AIS security risks. In a survey of 354 practicing accountants and auditors, respondents felt that management was committed to implementing and enforcing system security policies; however, many felt that those policies were less than adequate. Not only did respondents report different levels of system security risk in different hardware environments but the specific security threats also were found to differ by environment. This is particularly important given the increase in geographically dispersed networks and access to external systems through the Internet. Respondents also assessed higher levels of risk to systems employing two emerging technologies -- EDI and client/server technologies.

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