Rapid advances in technology within accounting information systems (AIS) accompanied by an increase in information accessibility render organizations vulnerable to the misuse of confidential data. AIS professionals are uniquely equipped and positioned to address these information security risks and to strengthen the trust stakeholders and the public place in the AIS function. We contend that reforms to control and protect intelligence with improved systemic controls must be complemented with reforms to control and protect professional integrity. We propose a Systems Trust Model that elevates professional virtue as a fundamental and necessary control element that complements information technology governance and systemic controls. We then analyze the necessity and sufficiency of the trust model elements for creating and protecting system trust—regardless of additional opportunities and incentives present in new and evolving technologies in AIS. Implications for future research, AIS curriculum, and the AIS profession at large are discussed.

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