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Effect of Cybersecurity Accounting Education on Cybersecurity Risk-Identification Skills among Accounting Education Students in Nigerian Universities

Abstract

The increasing digitalization of accounting systems has created new cybersecurity challenges for organizations and accounting professionals. Accounting information systems, cloud accounting platforms, electronic financial reporting, digital payment systems, and interconnected databases expose accounting information to cybersecurity threats such as phishing, ransomware, unauthorized access, data breaches, identity theft, malware, social engineering, and fraudulent manipulation of financial information. Accounting professionals are increasingly expected to understand cybersecurity risks because they work with sensitive financial data and participate in systems that support financial reporting, internal control, auditing, and organizational decision-making. Consequently, accounting education students in Nigerian universities require adequate cybersecurity knowledge and practical skills to identify and respond to cybersecurity risks in accounting environments. However, limited cybersecurity coverage in accounting curricula, inadequate practical training, insufficient access to cybersecurity resources, and gaps in students' understanding of technology-related threats may constrain their preparedness. Against this background, this study investigates the effect of cybersecurity accounting education on cybersecurity risk-identification skills among accounting education students in Nigerian universities. The study will be anchored on Human Capital Theory, Technology Acceptance Model (TAM), and Social Cognitive Theory. Human Capital Theory explains how investment in specialized education and professional skills can improve students' competencies, productivity, employability, and future professional performance. The Technology Acceptance Model explains how students' perceived usefulness and perceived ease of use of cybersecurity technologies and controls may influence their willingness to learn and apply cybersecurity practices. Social Cognitive Theory emphasizes observational learning, self-efficacy, behavioural modelling, reinforcement, and environmental influences in shaping students' cybersecurity knowledge and behaviour. Collectively, these theoretical perspectives provide a suitable framework for explaining how cybersecurity accounting education may influence cybersecurity risk-identification skills among accounting education students in Nigerian universities. The study will adopt a quantitative quasi-experimental or analytical cross-sectional research design. The study population will comprise undergraduate and postgraduate accounting education students enrolled in selected public and private universities across Nigeria. A multistage sampling technique will be used to select geopolitical zones, states, universities, faculties or departments, levels of study, and eligible accounting education students. Cybersecurity accounting education will be assessed using indicators such as exposure to cybersecurity instruction within accounting courses, frequency and duration of training, accounting information-system security, data protection, access controls, password security, phishing awareness, social engineering, malware, ransomware, data breaches, unauthorized transactions, identity theft, cybersecurity fraud, cloud accounting security, digital payment risks, audit trails, segregation of duties, internal controls, incident reporting, cybersecurity policies, practical case studies, simulations, and risk-assessment exercises. Cybersecurity risk-identification skills will be assessed using indicators such as ability to recognize phishing attempts, identify unauthorized access, detect suspicious financial transactions, recognize malware and ransomware threats, identify social-engineering techniques, recognize weak access controls, identify data-protection weaknesses, detect fraudulent manipulation of accounting information, assess cloud-accounting vulnerabilities, recognize cybersecurity control deficiencies, identify potential data breaches, and recommend appropriate responses to identified cybersecurity risks. Data will be collected using structured questionnaires, standardized cybersecurity knowledge tests, scenario-based risk-identification exercises, accounting cybersecurity case studies, practical assessments, and pre-test and post-test assessments where a quasi-experimental intervention is adopted. Descriptive statistics will be used to summarize students' demographic and academic characteristics, exposure to cybersecurity education, sources of cybersecurity information, technology usage, and levels of cybersecurity risk-identification skills. Inferential statistical techniques, including chi-square tests, paired and independent t-tests, correlation analysis, and multiple regression analysis where appropriate, will be used to determine the effect of cybersecurity accounting education on cybersecurity risk-identification skills. Where a quasi-experimental design is adopted, cybersecurity risk-identification scores before and after the educational intervention may be compared with those of a comparison group to determine changes associated with the intervention. Diagnostic tests will also be conducted to assess the reliability, validity, and robustness of the findings. The study is expected to find that cybersecurity accounting education has a significant positive effect on cybersecurity risk-identification skills among accounting education students in Nigerian universities. Students exposed to structured, practical, and accounting-specific cybersecurity education are expected to demonstrate stronger abilities to identify phishing attempts, suspicious transactions, unauthorized access, social-engineering attacks, data-protection weaknesses, malware threats, and other cybersecurity risks affecting accounting information systems than students with limited exposure. Practical case studies and simulated accounting cybersecurity incidents may help students connect cybersecurity concepts with real-world accounting activities and strengthen their ability to recognize vulnerabilities within digital accounting environments. Education may also improve students' understanding of internal controls, access restrictions, segregation of duties, audit trails, and appropriate cybersecurity responses. However, limited access to cybersecurity laboratories and practical resources, inadequate lecturer expertise, rapidly evolving cyber threats, unreliable digital infrastructure, limited institutional funding, and insufficient integration of cybersecurity into accounting curricula may reduce the effectiveness of cybersecurity accounting education. The study therefore expects practical, current, technology-supported, and accounting-focused cybersecurity education to contribute significantly to improved cybersecurity risk-identification skills among accounting education students in Nigerian universities. The study is expected to contribute to the literature on cybersecurity accounting education, cybersecurity risk identification, accounting education, accounting information systems, digital accounting, cybersecurity awareness, accounting fraud prevention, internal control, digital auditing, educational technology, and higher education in Nigeria. The findings will provide useful information to the National Universities Commission, universities, faculties of education and management sciences, accounting education departments, accounting educators, professional accounting bodies, cybersecurity professionals, curriculum developers, employers, policymakers, and other stakeholders regarding strategies for strengthening cybersecurity competencies among future accounting educators and professionals. The study will also provide evidence-based recommendations for integrating cybersecurity into accounting education curricula, strengthening lecturers' cybersecurity competencies, incorporating practical cybersecurity case studies and simulations into accounting courses, improving access to cybersecurity learning resources, promoting university-industry collaboration, strengthening students' awareness of cybersecurity controls and threats, and preparing accounting education students to identify and respond effectively to cybersecurity risks within Nigeria's increasingly digital accounting environment.

Keywords: Cybersecurity accounting education, cybersecurity risk-identification skills, accounting education students, cybersecurity, accounting information systems, digital accounting, cybersecurity awareness, internal control, digital auditing, accounting education, Nigerian universities, Nigeria.