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.