Citation

Zainuddin, Siti Afiqah and Talha, Mohammad and Yeo, Sook Fern and Baharudin, Dayana Mastura and Ramayani, Citra and Eprillison, Vivina and Zainuddin, Siti Hanis (2026) Cybersecurity Risks in Digital Accounting Systems: A Strategic Management Perspective. In: Intelligent Governance in the Big Data Era. Springer Nature Link, pp. 383-392. ISBN 978-3-032-14697-7, 978-3-032-14698-4

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Abstract

With advances in digitized and interconnected accounting systems, accounting practices have also become considerably exposed to cybersecurity vulnerabilities which can diminish financial integrity, operational resilience, and stakeholder trust. This conceptual paper details cybersecurity risks identified in a specific digital accounting system and discusses these from a strategic management theoretical perspective. This study draws on theories of risk governance, information systems security, and enterprise risk management (ERM) to identify key threats, vulnerabilities, and responses to threats posed by cybersecurity alongside digital accounting. Furthermore, the paper develops a conceptual framework to be included in the design of accounting systems to incorporate cybersecurity risk management, based on literature surveys from 2019 until 2025. This study has implications for the practitioners of accounting as well as the strategic management scholar, specifically CFO’s, IT auditors, accounting specialists, and other professional accounting managers who seek to implement protocols for reporting and risk assessments with accounting systems, especially how to report on cybersecurity threats, while running their organization as per shareholder regulation and ethical principles.

Item Type:	Book Section
Uncontrolled Keywords:	Cybersecurity, Digital accounting, Risk management
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management > HD61 Risk in industry. Risk management
Divisions:	Faculty of Business (FOB)
Depositing User:	Ms Suzilawati Abu Samah
Date Deposited:	05 Jun 2026 03:02
Last Modified:	08 Jun 2026 08:24
URII:	http://shdl.mmu.edu.my/id/eprint/15991

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