Technology Implementation Evidence From Azure Group

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Question :

BUS707 – Applied Business Research

This assessment is designed to allow students to present and justify appropriate method(s) for a research project designed to address the research question posed. This assessment relates to Learning Outcomes a, b and d.

Based on the Research Question developed in Assessment 2, students should develop a research design aimed at providing insights and/or answers to the question. Students should make any recommended adjustments to the content of Assessment 2, based on feedback provided, prior to including it in Assessment 4.

This assessment requires students to choose and justify the most appropriate research design, clearly explaining WHY the chosen design will best answer the research question and is most appropriate in the specific circumstances. Students should clearly justify their recommended research and analysis methods.

 Written Proposal: The proposal will contain the following information:

  1. Title Page
  2. Abstract/Executive Summary
  3. Introduction to the research (assessment 2, revised if necessary)
  4. Research Problem and Research Objective (assessment 2, revised if necessary)
  5. Theoretical Background/Literature review (Based on assessment 3, expand and elaborate)
  6. Research Methodology
  7. Reference List: Formatted using Harvard (Anglia) style.
  8. Appendix: include proposed ethical approval form and informed consent form if relevant.

Note : please see the detail checklist of each section (page 3 of this guide)

Title Page

Choose an interesting title for the report, the title should indicate the nature of problem/research being investigated. If client organisation is used, the name of the organisation should be part of the title.

Abstract/Executive Summary

Executive summary should provide key information of your research, 1 page is preferable. Provide summary of:

  • The introduction of the research
  • The matter being investigated
  • The research design and methodology

Introduction to the research

This section should give convincing background about the research and why the topic is worth to research, by providing evidences to support your arguments. Key points to be included in this section are:

  • Introduce the topic of the research
  • Overview of client organisation (if any)
  • What real problem does the research seek to resolve and why is it important to research this topic
  • Outline the structure of this proposal.

Research problem and research objectives

This section should be straightforward, state the overall research problem and research objectives based on your brief research plan (A1), revised A1 if necessary.

Theoretical Background/Literature review

This section is expected to be the extended version of your A3 (structure literature review), therefore, you should not copy paste your A3 into this section, instead you need to use your A3 is a basis to do a comprehensive literature review. Around 10 extra literatures are required (on top of the four articles you used in your A3). Link your literature review back to your research problem.

Research Design and Methodology

This section should provide detail plan of research design and research methodology. It should consist information:

  • Inform and justify the type of research (exploratory, descriptive or causal)
  • Inform and justify the research approach (quantitative, qualitative or mixed approach)
  • Describe the type of data will be used (primary or secondary data)
  • Describe how data will be collected: interview, focus group or observation for qualitative research, and/or survey and experiment for quantitative research
  • Describe and justify the sample: sampling frame, sampling methods and technique, sampling characteristics and size.
  • Inform how the data will be analysed : theme-based analysis for qualitative research and statistical analysis for quantitative research, or a combination of both for mixed approach)
  • Explain how the methodology plan address all ethical concern.

Please note: only provide an overview of YOUR research design and methodology, do not discuss theory on research methodology.

Application for Ethics Approval

Proposed Research Details :
Summary of the proposed research project, including brief description of methodology (bullet points where applicable)
Ethics Checlist (Participants)
How do you propose to select your participants ?
Will your research involve adults who might be identified by you or anyone else reading the research ? (Yes/No). If yes, how will you obtain their consent ?
Does your research involve children under eighteen years old ? (Yes/No)

Ethics Checlist (Participants)
Will your research take place in an institution ? (Yes/No)
Are in a position of power over participants ? (Yes/No), if yes, describe any ethical implication an dhow you deal with them
Describe any risk or harm to participants which might be associated with yoru research and how would you propose to minimese these risks
Privacy and Confidentiality
How will you protect the confidentiality and privacy of your participants ?
Will it be possible to identify participants from published data ? (Yes/No), if yes, is there any ethical issue which may arise from such identification.
Data Collection and Storage
Who will have access to the data ?
How will you store the data in order to ensure its security

Show More

Answer :



All business organizations are now familiar with accounting opportunities that may deliver a congruent coordination in between the organization and its stakeholders. In this regard, organizations have to be capable to reshape its accounting system through inclusion of several technological interventions. Accordingly, Azure Group of Australia has to be competent enough to evaluate its capacity to accommodate latest accounting software packages within its current accounting system. In order to achieve this purpose, following research is purposive to evaluate the problem statement attached with the accounting system of this company. Alongside, a concise discussion of theoretical aspects is discussed in literature review part followed by providing a concise description of methodology being followed for conducting this research.    

1. Introduction

Management accounting practices (MAPs) has increasingly gained importance inside complex business premises. MAPs have incorporated both non-financial and financial techniques so that critical information regarding operational or organizational activities can be provided. However, it is a concerning fact that small or medium-sized enterprises are continuously facing discrete challenges in terms of implementation of technology-intervened accounting packages. Unless organizations are sincere to manage proper processes with respect to installation and configuration of these accounting packages, that may result in the malicious performance of accounting software. This may further create hindrances in achieving strategic goals being defined by an organization. 

In this relation, Azure Group that is operating in Australia and trying to expand its business globally since its inception in 2002 has to be accustomed to the implementation of hi-tech accounting technology so that its basic desire to expand globally can be justified. However, company has already adopted technological determinism within its current business practices via the way of adopting online payment services. The management of Azure Group requires more technological supervision so that a sustainable business can be advocated by this organization. Enhancement in technological apprehension can make the accounting tasks more effortless for its employees with the increased organizational ability to deal with opportunistic challenges prevalent within the concurrent marketplace. On this ground, it is arguable that navigating regulatory activities about payroll, tax, and industry legislation management is a daunting task for small business firms and thus, sophisticated technology adoption can add more values to its strategic business goals. 

2. Research problem and research objectives 

It is evident that the Azure group is a dynamic and innovative firm, where the total virtual accounting solution including taxation, corporate secretarial and corporate advisory is considered is the major range of services. In this regard, it is overviewed that technological implementation has a major influence in this sector where some negative influence is also found (AHMAD K. , 2017). Privacy and data security are two major issues in this context, which can be seen at the time of using accounting software. Through initiating accounting software, it is possible to do the entire work easily. However, it is observed that the advancement of technological implementation becomes the main attraction towards hackers (BISHOP W. A., 2017). As a result, it is possible for hackers to get unauthorized access upon the financial data and information of the company and their clients. 

The main aim of this research is to influence, lead, and educate an organization for having enhanced success based on the advanced technologies within the modern pace of the market.

Research objectives 

  • To identify the advanced technologies and accounting software that can be more useful in the accounting business 
  • To overview the implementation process related to information technology and raised challenges of the implementation process
  • To identify the challenges and limitations of using technology 
  • To observe the before and after effect in productivity of using accounting software and advanced technology 

Research questions

  • How technological performance can be used as the measurement of accountant productivity in the company?
  • How can technology be utilized based on the evaluation of organizational goals related to the accounting firm?
  • How can it is possible for managers to generate the ideas of using advanced innovations? 
  • Is technology safe to use? 

3. Theoretical background & literature review

Summary of Theory and Progression

In the present business context, it is not of much concern whether an organization is belonging from a large industry place or small. In Spite of that, managing accounting practices is of extreme importance for all types of business firms since it deals with the coordination of business stakeholders directly with diverse business disciplines. In this context, it is observable that different internal and external factors may influence the overall quality of accounting information (BISHOP W. , 2018). Factors associated with both external macro environments and internal microenvironment are to be emphasized by individual business firms. However, when dealing with MAPs, an organization has to be competent enough to deal suitably with accounting principles along with the securities market. Nevertheless, corporate governance principles and factors related to internal technical aspects are also integrally attached to the accounting principles being managed by an organization. In this vein, it is customary to say that current accounting software such as ERP can give a business firm sufficient potential to embrace efficient implementation of proposed accounting principles. Although, many previous studies have focused on the exploration of relationship prevalent in between ERP implementation and business performance followed by evaluation of determining factors that seek for ERP implementation. However, little researches have been conducted to express that implementation of ERP technology suitably within the discipline of accounting practices of a firm may influence quality of accounting information packages (OU, 2018). It is a proven fact that ERP implementation in the current global business context is effective enough to afford a realistic way of data processing through which real-time data acquisition can be managed. Alongside, storage and transmission of accounting information may also be carried out effectively. It is thus arguable that ERP implementation is able to increase timeliness of the financial accounting information. However, implementing ERP-based accounting software may result in decline in data reliability with an increase in systematic risks. 

Common theme 

The basic ten articles related to the advanced technology implementation in accounting firms successfully helps in leading the business process within the competitive environment of the market in an immense manner. It is evident that medium and small size entities of the accounting systems are considered as the immense part of world economics (DIAVASTIS I. A., 2016 ). Advanced accounting software packages are needed to purchase in this regard for fulfilling the opportunities of the accounting research firms in a proper way. In recent times, with the increasing trends in the competitive market, it becomes essential for small and big accounting firms to have a major overview upon the emerging software trends such as ERP implementation and NAV software (RAUL MANUEL DA, 2016). Tailoring the management practices by correcting the software implementation process the entire technology implementation process can be more helpful with all possible aspects of this research. Within the existing functionality of different accounting systems, having the greatest principles of the advanced software the entire process can be less restful to undergo in this research. In this regard, it is evident that cloud based technologies can be more helpful to present the latest trends of data worldwide (Salminen, 2014). Through initiating those technological solutions within the primary way of ensuring software-based accounting information systems online accounting, virtual accounting and web-based accounting systems can be considered as an emerging technique for leading the existing accounting systems in an integrated manner.     

Different Themes

Ten articles are being selected in this section for allowing a comprehensive focus on the themes being enlightened in these articles relevant to implementation of technological determinism in the discipline of MAPs organized by small business firms. The detailed study of these articles has revealed that the first article is shedding light on the fact that inclusion of ERP in business enterprises can increase its efficiency to deal with financial accounting information processing many folds along with some systematic risks such as data reliability (OU, 2018). Second article has revealed that when an organization is focused on development of MAPs, both internal and external factors which are explanatory variables with respect to MAPs need to be stressed by individual (AHMAD K. a., 2015). On the other hand, third article is focused on exploring that during selection of accounting software, strategic alignment of its information systems (ISs) with its basic business objectives may come up as critical challenges for business firms. Generic nature of accounting packages is observed to be leading towards ISs misalignment that needs immediate addressing (BISHOP W. A., 2017). Fourth article has keenly interested to focus on the fact that during implementation of an accounting software package, proper installation facility is required. Proper accommodation of project management tools can do a lot in favour of this MAP objective. In this way, any malfunctioning of the software can be mitigated [BISHOP 2018]. 

Fifth article in this regard has concussed that maturity is expected from individual organizations belonging to SME during implementation of management accounting software packages. Accordingly, maturity can be spread and then can be delivered when MAP’s decision-makers are being able to correlate implementation level of these technical processes with individual knowledge level (RAUL MANUEL DA, 2016). However, sixth article has if latest cloud technology has to be embedded with MAPs innovative data processing and data storage can be facilitated onto this business discipline (DIAVASTIS I. A., 2016). Seventh article in this relevance has propounded that auditing of various business information is essential for every organization, which ultimately can infer governance in MAPs. Generalized audit software (GAS) integrated with TOE (technology, organization and environment) framework can, in turn, be purposive for complex accounting practices (WIDURI, 2016). Eighth article is also has a concise viewpoint in this regard according to which International Financial reporting Standards (IFRS) can provide advocacy in this specific business discipline that, in  effect, can measure value relevance of proposed accounting system (FUAD, 2017). The viewpoint in this context being adopted by ninth article is stating that accounting performance in complex business environment is integral with change management principle being adopted by a firm. Rationally, accounting environment holds a peer influence from management advisory with respect to revenue generation that is again visible in Korean accounting environment (KANG, 2018). Tenth article has argued that current MAPs have introduced several financial as well as non-financial techniques such as balanced score card (BSC) and activity based costing (ABC) that has to be integrated with both organizational and operational activities of respective firms.  

Managerial implications 

Considering the increasing trend of technological implementation in the competitive market, managers of different accounting firms (in this case Azure group) plays an important role with all perspectives. At the time of decision-making, managers need to drive their focus upon identifying the best-fitted technological or software solutions for leading the entire process of accounting firms (Kini, 2013). In the case of Azure group, while implementing the advanced technologies like SAP, ERP and cloud within existing accounting systems, managers have to provide a proper training session to their employees in order to give them proper knowledge regarding the using procedure of that software in an intensified manner. According to the requirements of the job, it is essential to utilise the knowledge of managers in the internal process of the software adaptability. On the other hand, it is observed that by considering the advanced software in the accounting firms, managers have to give regular feedback to their entire teams that can be more helpful for them towards increasing their knowledge (RAUL MANUEL DA, 2016). Through initiating the managerial role in different accounting firms, it is possible to lead the productivity in the competitive market.  

Limitations & Future research 

In order to initiate the progress of this research, it can be overviewed that without identifying the problems or limitations future prospects cannot be identified in a proper way. In terms of implementing the advanced technologies in this research, it is found that in this research the process of implementing technological advancements in accounting firms is not addressed here in this research. Moreover, advanced analysis based on technological interventions is not properly illustrated here in this research. 

In order to strive the future prospect, it is overviewed that future accountants will need to increase their knowledge and skill regarding the technological interventions in the accounting firms. In terms of the regulatory concern for various environmental and social issues, the associated measurements are needed to open up in terms of the future implementation in an intensified manner (David, 2017). In the professional field, the organisations are needed to develop their infrastructure for adopting the interconnectedness including integrated reporting, big data, cloud computing and ERP implementation. Despite of leading the continuous changing in this field continued strategic approaches are needed to consider for the future research.  

4. Research Design and Methodology

This research methodology chapter has significantly driven the focus upon different research methods, which is essential for illustrating the purpose of this study related to the technological implementation in the accounting firms. In this regard, data and information are addressed for fulfilling the research objectives in this research paper. 

4.1 Research Onion 

The research onion is considered as an explicit tool towards leading the progress of this research in an effective manner. This tool can be used towards addressing the adaptability of various research methods. In this regard, it is observed that through prioritizing the research methods and approaches fundamental series, the effectiveness of decision making of this research can be elevated. 

Research Onion

Figure 4.1: Research Onion 

(Source: (Saunders, 2011)

The approaches belong to the inner and outer layer of this research onion framework, such as research philosophy, research approach, research strategy, research choice, time horizons and research procedures can be needed to accommodate in this research. The essence towards formulating this research onion framework is significantly skinning away various layers of the onion, which is arrived one by one at the core.  

4.2 Method Outline 

In this research, secondary qualitative data is collected based on different articles related to the technological implementation in accounting firms and company websites of the Azure group. Through taking reference from those articles and websites, the researcher needs to build a concrete knowledge in terms of this research topic, whereby leading in-depth analysis the research topic can be elevated towards the continuous progress of this research.   

4.3 Research Philosophy 

Within the research ground, research philosophy is necessary for successfully conducting the purpose of this research. Considering the systematic approaches of research philosophy in this study, it is possible for the researcher to interpret the relevant data in an intensified manner. 

Research Philosophy

Figure 4.2: Research Philosophy 

 (Source: (Bryman, 2015) 

In this research interpretivism, philosophy is taken as the fundamental approach, as its importance lies upon referring to the importance of knowledge characteristics and information at the research progress. On the other hand, in order to increase the understand ability related to this research subject, interpretivism can be more helpful. Moreover, it can be overviewed that secondary data related to this research can be directly accustomed by deploying the interpretivism research philosophy (Bryman, 2015). In terms of reviewing different perspectives related to the adherence of the technological intervention in accounting firms, the interpretivism research philosophy is more understandable along with referred opinions in this field.    

4.4 Research Approach 

In order to elevate the subject matter of this research, knowledge creation can be possible by choosing the research approach in an intensified manner. Within this pathway, it is observed that there are two types of research approach one is deductive and another is inductive. Similarly, the research approach can be more effective in acknowledging the aims of this research by limiting the research limitations. 

Research Approach

Figure 4.3: Research Approach 

(Source: (Jackson, 2015)

In this research, deductive approach is undertaken in order to enhance the sustainability of the technological implementation process in a proper way. The deductive approach provides proper justification of each observation in research with the help of well-known theories in the ground of respected topic. Hence, the deductive approach has provided necessary supports by considering the aspects of well-known theories in this research (Taylor, 2015). In this regard, it is evident that through addressing the deductive research approach in this study it is possible to associate the major observations in this subject matter in an intensified manner.    

4.5 Research Design 

The acquisition of relevant research design can be significantly more helpful towards satisfying the purpose and objectives of this research. The entire framing process can be possible in this research by governing the acquisition of appropriate research design. In this regard, it is evident that a flexible research outcome can be processed by analysing the general variables, which is effective towards creating a specific issue and problem. Moreover, there is three types of research design are found, among which descriptive research design can be more helpful from all possible aspects.  

    Research design

Figure 4.4: Research design 

(Source: (Lewis, 2015) 

In this regard, through initiating the descriptive approaches data collection from various sources can be possible easily by addressing various secondary sources. In terms of accomplishing the advancements of this research, descriptive approaches help in understanding the research findings and questions for maintaining the standard of this research (Jackson, 2015). However, as in this research secondary data and information sources are applied towards addressing the comprehensive analysis of this research, the adoption of descriptive research design can be more effective for the researcher. 

4.6 Data collection method 

In terms of the data collection method, it is identified that there are two types such as qualitative and quantitative. Different statistical or mathematical tools help in analysing quantitative data. 

Data collection method

Figure 4.5: Data collection method 

(Source: (McCusker, 2015)

Moreover, qualitative data is gathered based on the articles and websites related to Azure group. Additionally, different articles related to the technology implementation process can also be overviewed here for completing the objectives of this research in an immense manner. Through initiating this qualitative approach as the data collection method, entire progress of this research can be increased by addressing secondary data sources. 

4.7 Data source

It can be observed that there are two types such as primary and secondary data sources. Here in this research, data are collected from different secondary sources. Through addressing different research articles based on the technological implementation in the accounting firms, it is possible to get relevant information in this subject matter.     

Data Source

Figure 4.6: Data Source

(Source: (Kaplan, 2017)

In order to maintain the quality of research, the secondary data sources can be more useful. In this regard, company websites are considered to interpret the accuracy of this research in an immense manner. 

4.8 Data analysis 

Data analysis technique of a research always depends on the collection of research sources and different strategies related to the research work. In this study, the collection process of data is secondary qualitative. Hence, for this study thematic analysis based data analysis has been selected. Thematic analysis process always promotes specific relationship of literature with the observation. This relationship helps one researcher to establish the hypothesis or the objectives of the research (Nardi, 2018). Different data are collected in this type of data analysis by considering the nature of the theme. This type of data analysis also focuses on studies on the ground of discussed topic. Thematic analysis also provides a systematic approach in the data analysis of a study and it helps to make the data analysis more viable to prove the postulates of this study. The implicit, as well as the explicit idea of research, can be elaborated with the help of thematic type data analysis. Hence, application of thematic analysis has increased the reliability of this study. 

Since in this research, secondary method is being followed for analysing the collected secondary data, thus, analysis technique is properly aligned with the identified research questions. Such apprehension by the researcher has ultimately found to be responsible for having enough opportunities for the researcher through which researcher has been available for identifying, comparing and determining those data upon which focus needs to be concentrated more (Alvesson, 2017). It is an agreeable fact in this regard that following a thematic model for data analysis purpose can be extremely suitable for achieving this research objective. 

4.9 Sampling

Since this research is based on secondary research outline, thus, secondary data sources such as archival documents along with peer-reviewed journals and articles on similar research topics has been consulted. Thus, sampling frame as well as sampling characteristics can be anticipated as in extreme conformity with secondary research design. In this agreement, it is arguable that sampling size (oversampling) of low prevalence behaviours has allowed the researcher to have an increased statistical precision.

4.10 Research choice  

Choice of a research may be segregated into three types known as mono-method, multi-method and mixed-method. The researcher in this research has followed the mono-method for its sophisticated utility in secondary researches. 

 Research design

Figure 4.7: Research design

(Source: (Kaplan, 2017)

Selection of mono-method can be further justified with the fact that since this secondary research is much dependent on success of the theoretical data analysis, thus, mono-method would be the ultimate choice. By allowing mono-method, researcher is being able to establish a close coordination in between the proposed research philosophy and adopted research strategy. Since mono-method is compatible with collection of single type of data, thus, it can be justified that mono-method is best-fitted within the scope of this research outcome.  

4.11 Research time horizon

Time limitation is a possible constraint for any research. Therefore, it can be stated that a researcher needs to formulate a time horizon based on which the researcher would be eligible to eliminate or reduce the scope of time limitation. In this research, the researcher is choosing longitudinal time horizon. 

The justification of this specific selection may be stated as that the researcher has chosen the research topic as application of technological intervention in accounting system of business firms. For this, specific samples have to be studied for a long time (Taylor, 2015). Moreover, cause-effect relationship relevant to research topic can be optimized through adoption of longitudinal time horizon. Evidently, in progress of this research, a time gap is required in between the secondary studies. Since observations followed by results can be monitored over a definite time gap via going through longitudinal time horizon, thus, researcher has adopted this specific strategy.   

4.12 Validity of data 

Reliability and validity of data is an utmost requirement for getting success in a research conductance. In secondary research, reliability is consistency of conducted measurement of various qualitative data. On the other hand, validity construct validity, internal validity and conclusion validity are some discipline of research validity. In this consideration, it can be stated that research results being achieved herein are extremely consistent since validity of data is being ensured from all research perspectives (Sreejesh, 2014). Along with consultation with peer-reviewed journals and articles from archives, ample data is being gathered by consulting the company documents.  

4.15 Ethical consideration

Ethical consideration in due course of secondary research depends on many factors. As such, nature of data set being collected along with archival research and documentary data are of perceived nature in this research. In due course of going descriptively through this research, the researcher has maintained delicately all terms and conditions that has to be maintained by individual researcher for conducting a research. The researcher properly maintains disciplines so that any kind of ethical dilemma can be avoided. Furthermore, the researcher has been extremely concerned not to go beyond the ethical boundaries being imposed in this research so that distinct confidentiality that is crucial for success of this research can be maintained (Mahesh, 2011). The researcher has not been accustomed with any kind of ethical dilemma that may, in effect, be harmful for the organization focusing on which this research has been conducted. In this way, researcher has ensured goodwill maintenance in favour of the Azure Group. As stated previously, for going successfully and relevantly through this research process, researcher has consulted website and personalized documents of the Azure Group so that authenticity of this research can be managed. Nevertheless, researcher is being able to be competent enough to protect overall privacy of personalized information being acquired through consultation of company documents. Thus, the researcher is maintaining privacy in all aspects for the client organization. 

Apart from that, it is obvious to state here that researcher during conducting this research has analysed personalized information being gathered from company website and company documents. In accordance with this, authenticity of the information sources are being carried out properly and thus, researcher has gone through the way of proper citation. This strategy has helped enormously the researcher to remain intact with the individual interests being perceived by the authors of secondary sources as well as of learners who may consult in future for conducting another similar research (BISHOP W. , 2018). Researcher, in this context, is extremely concerned about possible ethical dilemmas that may further impede suitable progress of this research. Hence, the secondary data sources have been revised several times by the researcher that, in effect, is found to be purposive for this research since such activity has made the researcher to keep aloof from any kind of ethical dilemma through elimination of scope of data misrepresentation (Refer to appendix 1).   

4.16 Research limitations    

This research is primarily constrained with time limit. Resource limit may also be accounted as a source of limitation in this research. Evidently, it may be anticipated that these two limitations have narrowed down the scope of new findings in this research.


Appendix 1: Ethical approval form 

Proposed Research Details :
Technology implementation evidence from accounting firm named Azure Group

Summary of the proposed research project, including brief description of methodology (bullet points where applicable)
This research project is focused on technology implementation within accounting system of organizations. Interpretive philosophy, descriptive design and deductive approach are followed. 
Ethics Checlist (Participants)
How do you propose to select your participants?
Since this is a secondary study hence in this study participants are not needed. 
Will your research involve adults who might be identified by you or anyone else reading the research? (Yes/No). If yes, how will you obtain their consent?
Does your research involve children under eighteen years old? (Yes/No)

Ethics Checlist (Participants)
Will your research take place in an institution? (Yes/No)Yes. 
Are in a position of power over participants? (Yes/No), if yes, describe any ethical implication and how you deal with them
Describe any risk or harm to participants which might be associated with yoru research and how would you propose to minimize these risks
No harm. 
Privacy and Confidentiality
How will you protect the confidentiality and privacy of your participants?
There is no paritipant in this research as this research is thematic based secondary research. 
Will it be possible to identify participants from published data? (Yes/No), if yes, is there any ethical issue, which may arise from such identification.
Data Collection and Storage
Who will have access to the data?
All academic researchers 
How will you store the data in order to ensure its security
According to Australian Data Privacy Act 1988