The integration of information technology advances into business processes has highlighted the need for robust cybersecurity mechanisms designated to protect sensitive systems and data. This paper analyzes the literature on cybersecurity and accounting, exploring how these two areas are interrelated. From cloud-based accounting systems to the use of artificial intelligence to detect fraud, accounting has undergone significant changes, requiring a re-evaluation of cybersecurity strategies. Through a systematic survey of the literature, a growth in publications since 2018 is identified, noting the global relevance of cybersecurity in accounting practices. A key aspect of research in this field is the collaboration between academic institutions, private companies and government entities, revealing the need to address emerging challenges in data protection and cyber risk disclosure.

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Exploring the Nexus of Accounting and Cybersecurity

  • Jonathan Bermúdez-Carvajal,
  • Javier Parra-Domínguez,
  • Laura Sanz-Martín

摘要

The integration of information technology advances into business processes has highlighted the need for robust cybersecurity mechanisms designated to protect sensitive systems and data. This paper analyzes the literature on cybersecurity and accounting, exploring how these two areas are interrelated. From cloud-based accounting systems to the use of artificial intelligence to detect fraud, accounting has undergone significant changes, requiring a re-evaluation of cybersecurity strategies. Through a systematic survey of the literature, a growth in publications since 2018 is identified, noting the global relevance of cybersecurity in accounting practices. A key aspect of research in this field is the collaboration between academic institutions, private companies and government entities, revealing the need to address emerging challenges in data protection and cyber risk disclosure.