Cybersecurity Literacy as a Core Component of Accounting Education

Abstract

Digital transformation has fundamentally reshaped accounting functions, exposing financial systems to increasing cyber threats such as ransomware, fraud, data breaches, and internal system manipulation. With the rise of cloud-based accounting, AI-driven audit analytics, and blockchain platforms, accountants now operate in highly vulnerable digital environments. As a result, cybersecurity literacy is emerging as a foundational professional competency rather than a specialized IT skill. This research investigates the need for cybersecurity competencies in accounting education, evaluates current curriculum gaps across 35 universities, and proposes a competency-based framework integrating cybersecurity modules into accounting programs. Findings indicate that while technical accounting skills remain central, professional success increasingly depends on cyber risk assessment, access control management, data security governance, and digital forensic awareness. The study proposes a hybrid curriculum model linking cybersecurity, audit, governance, and data analytics modules.