Abstract
Cyberattacks continues to intensify and is 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 a technical understanding and the practical skills to prevent such threats. However, accounting curricula often do not include cybersecurity education, resulting in accounting students being inadequately prepared, given the importance of the digital economy within the accounting profession. This research aimed to fill this gap by formulating cybersecurity education guidelines for an accounting curriculum and is designed to be incorporated into various modules throughout the curriculum.
This research used a single case study design, focusing on the Department of Accountancy at the University of Johannesburg (UJ). UJ was selected because it is the largest provider of accounting education in a South African residential university context, and it has an esteemed reputation for offering high-quality accounting education.
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. This study uses a questionnaire survey to study the participants' (accounting students and accounting academics) perspectives on the identified competencies.
A mixed-methods approach was used, incorporating quantitative and qualitative data collected via questionnaires (open and closed-ended) distributed to accounting students and academics, alongside qualitative insights obtained via interviews with education experts within accounting professional bodies. Accounting students provided 415 responses while accounting academics provided 41 responses.
The study revealed a need for students and academics to gain a deeper understanding of technical cybersecurity competencies, with academics acknowledging their limited cybersecurity knowledge. Academics and accounting students recognise the crucial importance of cybersecurity
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as they transition into professional roles that involve safeguarding confidential financial information.
Moreover, interviews with education experts at professional accounting bodies highlighted the growing concern over an accounting professional’s vulnerability to cybersecurity threats and emphasised the necessity of equipping future accountants with relevant cybersecurity skills. The professional bodies supported the proposed cybersecurity education guidelines, noting that it would fill an existing gap in the curriculum and align with global trends toward greater cybersecurity awareness within the profession.
The guidelines developed through this study provide a structured outline for integrating cybersecurity education into accounting programs. This outlines core technical competencies, practical skills, and theoretical knowledge required to enhance cybersecurity awareness among accounting students. The findings suggest that integrating these guidelines into the curriculum would not only prepare accounting graduates better but also contribute to the long-term resilience of the accounting profession in the face of escalating cybersecurity threats.
Based on the literature review results, quantitative and qualitative data collected, this study presents a critical step toward addressing the intersection between accounting education and cybersecurity, ensuring that accounting students are better equipped to navigate the complexities of a rapidly evolving digital landscape.