American Accounting Association

AUGUST 6-10, 2011  •  DENVER, COLORADO

Session Title: Research Interaction Forum V
Presentation Date: Wednesday August 10, 2011
Presentation Time: 9:45 am-11:00 am

Accounting Data Security at JEA

Khareem D. Gordon, University of North Florida
Jeffrey E. Michelman, University of North Florida
Bobby Waldrup, University of North Florida
Robert D. Slater, University of North Florida

ABSTRACT: This research study discusses the importance of understanding the threats to data security in particular high-risk industries. In particular, through the use of case study of JEA, the governmental electric, water and sewer utility in Jacksonville, Florida that chronicles the inception of the Critical Infrastructure Protection regulation and relates one of its requirements to the implementation of Role-Based Access Controls a deeper understanding of the challenges for information risk and security implementation are examined. An analysis of the impact of Role-Based Access Controls on JEA‘s Access Management process, specifically, is then presented. The case study concludes by highlighting some of the benefits of the implementation of Role-Based Access to JEA and previews the work that lies ahead.

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