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Journal of European Economic History
2021, Volume:2, Issue:1 : 10-19
Research Article
Cybersecurity Education for Future Accountants: A Competency-Based Curriculum Framework for Assurance, Advisory, and Governance Roles
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1
Department of Accounting & Information Systems, Eastbridge University of Business, Kolkata, India
2
School of Management, Coastal Institute of Commerce, Kochi, India
3
Center for Digital Learning Innovation, North Valley University, Guwahati, India
Abstract

As organizations digitize financial processes and migrate data to cloud platforms, cybersecurity risk increasingly determines the reliability of accounting information, the integrity of financial reporting, and the effectiveness of internal controls. Accountants—whether in assurance, corporate finance, internal audit, taxation, or advisory—are now expected to understand cyber risk impacts on financial statements, evaluate technology controls, interpret security reports, and communicate risk to governance bodies. However, cybersecurity education within accounting programs remains uneven, frequently treated as an elective or embedded superficially within accounting information systems courses. This paper proposes a competency-based framework for cybersecurity education tailored to accounting roles, aligning learning outcomes with audit/assurance expectations, governance responsibilities, and professional standards. Using a design-science-oriented approach, we develop a curriculum architecture that integrates foundational cyber concepts (confidentiality, integrity, availability), technology controls (identity access, logging, encryption), risk management (threat modeling, incident response), and assurance artifacts (SOC reporting, control testing, evidence). The paper provides a practical course map, assessment strategies, and implementation guidance for emerging economies and resource-constrained institutions. We conclude that embedding cybersecurity as a longitudinal thread across accounting curricula—supported by labs, case-based learning, and cross-disciplinary collaboration—improves graduates’ employability and strengthens the profession’s contribution to digital trust.

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