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Vol. 20, N°3 (20225)

The Impact of Cybersecurity on the Quality of Accounting Information


Mohammed Ali Mohammed & Hala Ayyed Hadi

Résumé

This study aimed to evaluate the effectiveness of current security measures in protecting accounting Information, analyze the impact of cyber-attacks on the accuracy of accounting data, and trace the importance of the urgent need to protect accounting data from cyber threats. The problem lies in understanding how cybersecurity affects the quality of accounting Information in light of increasing cyber threats, and verifying the effectiveness of security measures In protecting financial data and ensuring its reliability.  The descriptive analytical approach will be adopted, as data will be collected through previous studies and technical reports and analyzed. The study assumed that there is a significant correlation between cybersecurity and the quality of accounting information, as well as a significant impact of cybersecurity on the quality of accounting information. The study reached the following results: the necessity of working on developing cybersecurity systems and adopting modern technologies to reduce risks that may threaten the accuracy and reliability of accounting data. Institutions must also establish clear cybersecurity policies that include protection protocols, incident response plans, and periodic backup procedures. Training courses must also be provided for accounting employees on the importance of cybersecurity, methods of detecting cyberattack, and how to handle accounting data confidentially and securely. There must also be continuous coordination between cybersecurity and accounting departments to ensure that technical policies are consistent with the requirements of accounting information quality


Mots clés:
Cybersecurity, Accounting Information Quality, Cyber Threats

Comment citer cet article

محمد علي محمد و هالة عايد هادي (2025) " أثر الامن السيبراني على جودة المعلومات المحاسبية " المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 20، العدد3 سبتمبر، ص148-165