The relationship between computer usage, size of accounting department and organization commitment on security controls / Intan Salwani Mohamed

The purpose of this study is to identify the relationship between computer usage (level of computer usage and types of software usage), size of accounting department and organization commitment on security controls. Companies that registered with Malaysian Registrar of Companies under group 7 and group 8 (banks only) were chosen as population of interest because of their involvement in computer usage. The sample, which consists of 322 companies, was randomly selected from population of interest. The survey questionnaire was used to collect data. Data were analyzed using descriptive statistics and inferential statistics (multiple regression stepwise method). The result of the study indicates that non-accounting software usage and the size of accounting department significantly explain the variance in organization commitment on security controls. The other two variables, level of computer usage and accounting software usage on the other hand, have no significant relationship towards organization commitment on security controls.