مجلة الإبداع
Volume 16, Numéro 2, Pages 66-80
2026-07-01

Requirements And Challenges Facing Electronic Accounting Information Systems In Enhancing Financial Information Security



Authors : Djaballah Adel Ryad . Benhammouda Mahboub .

Abstract

This paper analyzes the importance of Electronic Accounting Information Systems (EAIS) in improving the security of financial information in modern organization, by addressing the conditions that must be in place to ensure the successful implementation of EAIS such as the technological infrastructure, internal control systems and the knowledge of the employees. Nevertheless, the most important challenges are known to be cybersecurity threats, system integration issues, and a lack of awareness by the users. The paper provides an understanding of the importance of EAIS in promoting integrity and reliability of financial information, which in turn allows making informed managerial decisions and transparency in the organization as a result of critically analyzing seventeen peer-reviewed, scholarly sources.

Keywords

Electronic Accounting Information Systems, ; Financial Information Security, ; Cybersecurity, ; Internal Controls, ; Cloud Computing, ; Blockchain Technology, ; Competency of the Staff.

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