Cybersecurity in accounting education

Accounting academics' perspectives

Bibliographic Data

ID22164585
AuthorsPranisha Rama (0000-0002-2323-2483, University of Johannesburg, corresponding author), Ben Marx (0000-0002-2032-944X, University of Johannesburg), Rozanne Smith (0000-0001-5367-8307, University of Johannesburg)
Year2025
Volume10
Publication date2025-10-07
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueFrontiers in Education (JOURNAL)
Journal identifiersISSN: 2504-284X • E-ISSN: 2504-284X
PublisherFrontiers Media SA (PUBLISHER • CH)
DOI10.3389/feduc.2025.1689273
OpenAlexW4414910283
LanguageEN
References cited64

Introduction Cyberattacks continue to intensify and are currently the top global technological risk. This global increase in cyberattacks and the growing dependence on digital platforms have also heightened the significance of cybersecurity within the accounting profession. As future custodians of sensitive financial data, accounting students must possess both the technical understanding and the practical skills to prevent such threats. Given the importance of the digital economy within the accounting profession, accounting curricula often do not include cybersecurity education, resulting in accounting students being inadequately prepared. This research aimed to fill this gap by formulating cybersecurity education guidelines through competencies for an accounting curriculum and is designed to be incorporated into various modules throughout the curriculum. Methods Content analysis was conducted as part of the literature review to determine which competency frameworks of accounting professional bodies were relevant and which cybersecurity competency statements were to be included in the questionnaires as part of the quantitative study. While the study is predominantly quantitative in nature, the incorporation of participant comments adds a minor qualitative dimension, making the overall design descriptive with supportive qualitative elements. The questionnaire was distributed to accounting academics, and 41 responses were received. Results The findings from this study indicate that accounting academics lack knowledge around cybersecurity and do not know how to incorporate the topic into the curriculum. Academics have also viewed cybersecurity as an important component of the accounting curriculum, given its emphasis within the digital economy. Discussion This study contributes to the development of the accounting curriculum and highlights the importance in developing cybersecurity skills in future accounting professionals which can be incorporated by making use of real-life case studies, using experts from the cybersecurity industry

Accounting information system · Accounting management · Audit · Curriculum · Custodians · Forensic accounting · Management accounting · Accounting Education and Careers · Education, Literature, Philosophy Research

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