Human factor in accounting information systems: classification of risk zones
Abstract. The article examines aspects of the impact of the human factor on accounting information systems (AIS) operation in the context of the modern economy. The authors propose a classification of risk zones associated with the influence of the human factor, which includes external and internal levels of impact. The external level covers regulatory and legislative frameworks as well as change management policy, while the internal level includes employees` professional competence, managerial culture, cognitive constraints, and interaction with technologies used within AIS. Special attention is given to the role of errors that occur during the implementation of accounting procedures, along with their causes - including insufficient staff qualifications, emotional burnout among accounting personnel, ineffective corporate culture, and technological barriers. Proposals are presented for minimizing the negative impact of the human factor by implementing early warning systems, forming cross-functional teams, improving employees` psychological well-being, and regular audits of the accounting information system. The article demonstrates an interdisciplinary approach to studying the issue, based on socio-psychological systems and institutional concepts. The findings of the study can be applied by economic entities to enhance the reliability and efficiency of accounting processes within information systems.
Keywords: human factor, accounting information system, risk, internal control, accounting.
Hightlightts:
- the human factor is considered as a complex phenomenon affecting accuracy and reliability of accounting processes. This phenomenon manifests both at the external level - by legislation and regulations, and at the internal level - by the professional level of employees, management culture and interaction with technology;
- the author`s two-level classification of the human factor impact is proposed: the external level is regulatory regulation, policy of change, lack of feedback from the legislator; the internal level is the professionalism of accounting staff, cognitive constraints, managerial culture, interaction with technology;
- practical measures are proposed to minimize the negative impact of the human factor: the introduction of early warning systems based on neural network models, the formation of cross-functional teams, improving psychological comfort of employees, as well as regular audits of accounting information systems.
Dmitry S. Fedorov, Tatiana M. Tarasova - Samara State University of Economics, Samara, Russia