Information security risk items and management practices for mobile payment using non-financial-institution service providers: An exploratory study

IF 4.1 3区管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2024-06-01 DOI:10.1016/j.accinf.2024.100684

Shaio-Yan Huang , Tawei Wang , Yu-Ting Huang , Tzu-Ning Yeh

引用次数: 0

Abstract

Mobile payment has become increasingly popular in recent years. However, concerns remain about the information security risk management practices implemented by non-financial-institution mobile payment service providers, such as mobile phone carriers and technology companies, using tokenization systems and encryption mechanisms. Using the modified Delphi method and building on the COBIT 2019 framework, this study explores and suggests how these non-financial-institution mobile payment service providers can consider a more holistic list of information security risk items and their corresponding management practices. We believe the proposed practices will help non-financial-institution mobile payment service providers focus on the valuable aspects of information security risks.

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使用非金融机构服务提供商进行移动支付的信息安全风险项目和管理实践：探索性研究

近年来，移动支付日益流行。然而，非金融机构移动支付服务提供商（如手机运营商和技术公司）使用令牌化系统和加密机制实施的信息安全风险管理实践仍令人担忧。本研究采用改进的德尔菲法，以 COBIT 2019 框架为基础，探讨并建议这些非金融机构移动支付服务提供商如何考虑更全面的信息安全风险项目列表及其相应的管理实践。我们相信，所提出的做法将有助于非金融机构移动支付服务提供商关注信息安全风险的有价值方面。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.