CYBER-SECURITY AND DIGITAL ACCOUNTING IN NIGERIA
Abstract
This study explores the impact of cybersecurity practices on digital accounting in Nigeria, focusing on critical variables including transaction recording technologies, data authentication, secure end-user computing utilities, cloud data security, data integrity, and data protocols for transactions. Employing a survey design, data were collected from sixty (60) accounting professionals across various sectors.The study utilised regression analysis to determine the relationship between cybersecurity measures and the effectiveness of digital accounting systems. The results reveal that robust cybersecurity practices are significantly associated with improved digital accounting outcomes, particularly in enhancing data integrity and secure transaction protocols. Conversely, weak cybersecurity measures were found to have a detrimental effect on the reliability of digital accounting systems, leading to increased vulnerabilities such as unauthorised access and data breaches. The study recommends strengthening cybersecurity frameworks in digital accounting through the implementation of advanced security technologies and regular cybersecurity audits. This research contributes valuable insights into the critical role of cybersecurity in safeguarding digital financial processes in Nigeria.
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Published in JOURNAL OF ACCOUNTING AND BUSINESS
ISSN: 1596-9912
This article appears in our peer-reviewed academic journal
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