Page 143 - Accounting Information Systems

114 PART I Overview of Accounting Information Systems

considered no differently from other forms of property. A fundamental question arising from such debate
is whether computers present new ethical problems or just create new twists on old problems. Where the
latter is the case, we need only to understand the generic values that are at stake and the principles that
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should then apply. However, a large contingent vociferously disagree with the premise that computers
are no different from other technology. For example, many reject the notion of intellectual property being
the same as real property. There is, as yet, no consensus on this matter.
Several issues of concern for students of accounting information systems are discussed in the follow-
ing section. This list is not exhaustive, and a full discussion of each of the issues is beyond the scope of
this chapter. Instead, the issues are briefly defined, and several trigger questions are provided. Hopefully,
these questions will provoke thought and discussion in the classroom.

Privacy
People desire to be in full control of what and how much information about themselves is available to
others, and to whom it is available. This is the issue of privacy. The creation and maintenance of huge,
shared databases make it necessary to protect people from the potential misuse of data. This raises the
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issue of ownership in the personal information industry. Should the privacy of individuals be protected
through policies and systems? What information about oneself does the individual own? Should firms that
are unrelated to individuals buy and sell information about these individuals without their permission?

Security (Accuracy and Confidentiality)
Computer security is an attempt to avoid such undesirable events as a loss of confidentiality or data integ-
rity. Security systems attempt to prevent fraud and other misuse of computer systems; they act to protect
and further the legitimate interests of the system’s constituencies. The ethical issues involving security
arise from the emergence of shared, computerized databases that have the potential to cause irreparable
harm to individuals by disseminating inaccurate information to authorized users, such as through incor-
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rect credit reporting. There is a similar danger in disseminating accurate information to persons unau-
thorized to receive it. However, increasing security can actually cause other problems. For example,
security can be used both to protect personal property and to undermine freedom of access to data, which
may have an injurious effect on some individuals. Which is the more important goal? Automated moni-
toring can be used to detect intruders or other misuse, yet it can also be used to spy on legitimate users,
thus diminishing their privacy. Where is the line to be drawn? What is an appropriate use and level of se-
curity? Which is most important: security, accuracy, or confidentiality?

Ownership of Property
Laws designed to preserve real property rights have been extended to cover what is referred to as intellec-
tual property, that is, software. The question here becomes what an individual (or organization) can own.
Ideas? Media? Source code? Object code? A related question is whether owners and users should be con-
strained in their use or access. Copyright laws have been invoked in an attempt to protect those who
develop software from having it copied. Unquestionably, the hundreds of thousands of program
development hours should be protected from piracy. However, many believe the copyright laws can cause
more harm than good. For example, should the look and feel of a software package be granted copyright
protection? Some argue that this flies in the face of the original intent of the law. Whereas the purpose of
copyrights is to promote the progress of science and the useful arts, allowing a user interface the protec-
tion of copyright may do just the opposite. The best interest of computer users is served when industry
standards emerge; copyright laws work against this. Part of the problem lies in the uniqueness of

5 G. Johnson, ‘‘A Framework for Thinking about Computer Ethics,’’ in J. Robinette and R. Barquin (eds.), Computers and Ethics: A
Sourcebook for Discussions (Brooklyn: Polytechnic Press, 1989): 26–31.
6 W. Ware, ‘‘Contemporary Privacy Issues’’ (Working paper for the National Conference on Computing and Human Values,
August 1991).
7 K. C. Laudon, ‘‘Data Quality and Due Process in Large Interorganizational Record Systems,’’ Communications of the ACM
(1986): 4–11.