This paper aims at discussing the article and to find the issues and possible loop holes of the paper. The main reason this article has been chosen is that it deals with the security threats of eCommerce as well as the various threats to the accounting information systems. The authors have also discussed the implications to the management as well. This article is appropriate in the current times, where almost every business has launched an eCommerce website and the numbers of businesses online are constantly increasing every minute, this article is helpful in bringing out the threats being faced and the repercussions that these threats have on the management helps the businesses focus on the factors that need to be taken into account. Hence this article is very relevant in the current times and to a great extent provides the readers with a clear and well explained list of implications on various parties including, management, accountants and auditors, and academics. The article is also very insightful as it provides a clear explanation of the need for security which can be easily overlooked in the current times. On the whole, the article provides a great insight into the security issues that relate to accounting information systems and excellent ways to reduce the threat levels of these systems. The article is very effective with a detailed explanation of the various aspects and views for different audiences.
The article by Beard and Wen has touched upon a few essential aspects of accounting Information systems. The authors have discussed a wide range of issues that are being faced by companies across the world. An excellent point that the authors have included in the paper is the issues that are being faced due to the wide expansion of the internet and the newer opportunities that are being opened up for almost every business and the easy accessibility to break down all barriers of trade and all the physical barriers. The article has a major focus