Cybersecurity Education for Accounting Students: Perspectives from Professional Bodies

Pranisha Rama (), Ben Marx () and Rozanne Smith ()
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Pranisha Rama: University of Johannesburg
Ben Marx: University of Johannesburg
Rozanne Smith: University of Johannesburg

A chapter in Embracing Technological Agility in Accounting and Business – Vol. 3, 2026, pp 167-181 from Springer

Abstract: Abstract The increasing prevalence of cyberthreats has raised concerns about the cybersecurity readiness of accounting professionals, particularly because they deal with sensitive financial data. Despite the increasing importance of cybersecurity in safeguarding financial integrity, accounting curricula often lack structured cybersecurity education, leaving graduates underprepared to handle cyberthreats in professional settings. This study assesses the role of accounting professional bodies in cybersecurity education, examining how cybersecurity is integrated into the competency frameworks of accounting professional bodies. Guided by Stakeholder Theory and Curriculum Theory, this study employs a qualitative approach, using semi-structured interviews with representatives of accounting professional bodies to examine their perspectives on cybersecurity education. Thematic analysis generated five key themes: Cybersecurity Inclusion, Relevance to the Accounting Curriculum, Relevance to the Business Environment, Meeting Employer Expectations, and Improvements to the Competency Framework. Findings indicate that although professional bodies do acknowledge the importance of cybersecurity, gaps remain in their formal integration into accounting education within the curriculum. The study contributes to the field of accounting education by highlighting the need for structured cybersecurity education within accounting curricula, including cybersecurity awareness and integration into technical modules. Findings indicate that while professional bodies recognise the importance of cybersecurity, significant gaps remain in its formal integration into accounting curricula. Recommendations from this study imply that cybersecurity education can be added across accounting modules in the areas of risk, governance, ethics, and controls to align with accounting professional bodies’ competency frameworks.

Keywords: Cybersecurity education; Accounting curriculum; Professional bodies; Competency framework; Stakeholder theory; Curriculum theory; Accounting education (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-032-13388-5_12

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DOI: 10.1007/978-3-032-13388-5_12

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