Establishing information security culture in Australian small and medium enterprises

This thesis develops a framework of key influences that must be considered in order to enable development of an information security culture in Australian small and medium enterprises. The study argues that, by ensuring that key influences are in place, an effective information security culture will evolve.

Benchmarking e-business security : a model and framework

The dynamic nature of threats and vulnerabilities within the E-business environment can impede online functionality, compromise organisational or customer information, contravene security implementations and thereby undermine online customer confidence. To negate these problems, E-business security has to become proactive, by reviewing and continuously improving security to strengthen E-business security measures and policies. This can be achieved through benchmarking the security measures and policies utilised within the Ebusiness, against recognised information technology (IT) and information security (IS) security standards.

E-business security benchmarking : a model and framework

The dynamic nature of threats and vulnerabilities within the e-business environment can impede online functionality, compromise organisational or customer information, contravene security implementations and thereby undermine online customer confidence. To negate these problems, e-business security has to become proactive, by reviewing and continuously improving security to strengthen e-business security measures and policies. This can be accomplished through benchmarking the security measures and policies utilised within the e-business, against recognised Information Technology (IT) and Information Security (IS) security standards.

Transitioning towards an improved I.T. security culture in organizations

The study developed a model to help Australian organisations transition toward an improved IT security culture. The IT Security Culture Transition Model improved organisations' IT security awareness, knowledge, attitude and behaviour allowing them to better protect their IT security. The model can be implemented face-to-face and as an e-learning program.

The Australian small to medium enterprise E-business Security Methodology (ASME-EBSM)

This research investigated Australian SMEs (small to medium enterprises), E-business and strategies for security management. Limitations of current approaches and empirical survey results produced the Australian SME E-business Security Methodology. This new approach delivers recommendations to provide e-business security management strategies for micro, small and medium SME e-business systems.

An empirical study of e-business security in Geelong small to medium business enterprises (SMEs)

This paper delivers the findings from a study conducted to investigate Australian SMEs and e-business security. The study established the attitudes and concerns of a sample of Australian Small and Medium-sized Enterprises (SMEs) towards the use of e-business within their operational environment using the members of the Geelong Chamber of Commerce as a base for survey participants. The results focus on e-business security and identifying mechanisms that SMEs use to safeguard their e-business systems.

E-business security management for Australian small SMEs - a case study

Small and Medium sized Enterprises (SMEs) play an important role within the Australian economy. There is a strong business case for Australian SMEs to be involved in e-business, which has been realised as the use of the Internet for performing business activities continues to increase. The evidence available indicates the uptake and advancement of performing e-business activities shall be dependent on the ability of Australian SMEs to secure their e-business systems. This paper presents the results of a case study, which applied a previously developed methodology to a small SME e-business system. The purpose was to validate the ability of the Australian Small to Medium Enterprise E-business Security Methodology (ASME-EBSM) to provide an effective security management strategy for Australian SMEs. The outcome demonstrated that this approach was both feasible and realistic for providing recommendations to secure the e-business activities performed and to protect the small SME e-business system.

The mobile Internet and small business : an exploratory study of needs, uses and adoption with full-adopters of technology

The technological environment in which contemporary small and medium-sized enterprises (SMEs) operate can only be described as dynamic. The exponential rate of technological change, characterised by perceived increases in the benefits associated with various technologies, shortening product life cycles and changing standards, provides for the SME a complex and challenging operational context. The primary aim of this research was to concentrate on those SMEs that had already adopted technology in order to identify their needs for the new mobile data technologies (MDT), the mobile Internet. The research design utilised a mixed approach whereby both qualitative and quantitative data was collected to address the question. Overall, the needs of these SMEs for MDT can be conceptualised into three areas where the technology will assist business practices; communication, eCommerce and security.

Mobile data technology for small business : needs, uses, and adoption

The technological environment in which contemporary small and medium-sized enterprises (SMEs) operate can only be described as dynamic. The exponential rate of technological change, characterised by perceived increases in the benefits associated with various technologies, shortening product life cycles and changing standards, provides the SME a complex and challenging operational context. The primary aim of this research was to identify the needs of SMEs in regional areas for mobile data technologies (MDT). In this study a distinction was drawn between those respondents who were full-adopters of technology, those who were partial-adopters and those who were non-adopters and these three segments articulated different needs and requirements for MDT. Overall the needs of regional SMEs for MDT can be conceptualised into three areas where the technology will assist business practices, communication, e-commerce and security.

Mobile data technologies and small business adoption and diffusion : an empirical study of barriers and facilitators

The technological environment in which contemporary small- and medium-sized enterprises (SMEs) operate can only be described as dynamic. The exponential rate of technological change, characterised by perceived increases in the benefits associated with various technologies, shortening product life cycles and changing standards, provides for the SME a complex and challenging operational context. The primary aim of this research was to identify the needs of SMEs in regional areas for mobile data technologies (MDT). In this study a distinction was drawn between those respondents who were full-adopters of technology, those who were partial-adopters, and those who were non-adopters and these three segments articulated different needs and requirements for MDT. Overall, the needs of regional SMEs for MDT can be conceptualised into three areas where the technology will assist business practices; communication, e-commerce and security

Small business entity tax concessions : through the eyes of the practitioner

The often competing imperatives of equity, simplicity and efficiency in the income tax regime, particularly the notion of simplicity, has been most evident within Australia’s small business sector over the last decade. In an attempt to provide tax simplification and reduce the tax compliance burden faced by Australian small businesses, provisions collectively referred to as the ‘simplified tax system’ or STS were introduced. The STS was designed to provide eligible small businesses with the option of adopting a range of ‘simplified’ tax measures designed to simplify their tax affairs whilst at the same time, reducing their tax compliance costs. Ultimately, a low take-up rate and accompanying criticisms led to a remodelled and rebadged concessionary regime known as the ‘Small Business Entity’ (SBE) regime which came into effect from 1 July 2007. This paper, through a pilot study, investigates the SBE regime though the eyes of the practitioner. In line the Australian Federal Government’s objective of simplification and reduced compliance costs, the purpose of the study was to (1) determine the extent to which the SBE concessions are being adopted by tax practitioners on behalf of their clients, (2) gain an understanding as to which individual SBE tax concessions are most favoured by practitioners, (3) determine the primary motivation as to why tax practitioners recommend particular SBE concessions to their clients, and (4) canvass the opinions of practitioners as to whether they believed that the introduction of the SBE concessions had met their stated objective of reducing tax compliance costs for small businesses. The findings of this research indicate that, while there is a perception that the SBE concessions are worth embracing, contrary to the policy intent, the reasons behind adopting the concessions was the opportunity to minimise a clients’ tax liability. It was revealed that adopting particular concessions had nothing to do with compliance costs savings and, in fact, the SBE concessions merely added another layer of complexity to an already cumbersome and complex tax code, which resulted in increased compliance costs for their small businesses clients. Further, the SBE concessions allowed tax practitioners the opportunity to engage in effective tax minimisation, thereby fulfilling the client advocacy role of the tax practitioner in maximising their clients’ tax preferences.