Role of Digital Technologies Based on Cybersecurity Awareness in Enhancing Firms’ Performance: Digital Accounting Systems Setting

Zureigat Bilal Nayef, Alhanatleh Hasan, Alghizzawi Mahmoud () and Alrifae Abdallah Ali Mohammad
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Zureigat Bilal Nayef: Amman Arab university, accounting department, business faculty, Amman, Jordan
Alhanatleh Hasan: Applied Science Private University, Management Information Systems, faculty of Business, Amman, Jordan
Alghizzawi Mahmoud: Applied Science Private University, Digital Marketing, faculty of Business, Amman, Jordan
Alrifae Abdallah Ali Mohammad: Middle East University, Human Resource Management, faculty of Business, Amman, Jordan

Economics, 2025, vol. 13, issue 3, 375-396

Abstract: Managing cybersecurity policies and procedures within organizations suggests increasing the efficiency of digital accounting systems and, eventually, the overall performance among Small-Medium Enterprises (SMEs). Therefore, this study aims at exploring the role of cybersecurity awareness and its priors in improving the quality of digital accounting systems and ultimately reinforcing the overall performance SMEs in Jordan. Using a quantitative approach, 435 employees from Jordanian SMEs were surveyed to determine the purpose of this study. Utilizing a structural equation model based on AMOS software, the results of this study indicate that employees’ cybersecurity awareness is significantly affected by their priors (Strategies Adopted, Legal Consequences, Proactive, and Information Security). Additionally, the results of this study indicate that employees’ cybersecurity awareness significantly influences their adoption of digital accounting systems. Furthermore, the results of this research reveal that the adoption of digital accounting systems significantly influences organizational performance. The results of this research contribute to the related literature through integrating Human-Organization-Technology Theory and Diffusion of Innovations Theory to reinforce SMEs’ performance. Finally, the primary practical insight of this study outcomes is that policymakers in SMEs are encouraged to employ assertive policies and procedures regarding cybersecurity settings to obtain digital accounting quality and enhance overall business performance.

Keywords: Cybersecurity awareness; Digital accounting systems; Organization Performance; information security; Intention to use; SMEs (search for similar items in EconPapers)
JEL-codes: G32 L21 L25 M15 M41 O32 O33 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:econom:v:13:y:2025:i:3:p:375-396:n:1018

DOI: 10.2478/eoik-2025-0070

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