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Influence of Cybersecurity Education on Cybersecurity Awareness among Accounting Students in Nigerian Universities

Abstract

The increasing digitalization of accounting and financial reporting has made cybersecurity an important concern within the accounting profession and accounting education. Accounting students routinely interact with digital systems, accounting software, cloud platforms, electronic payment systems, financial databases, and online information resources that may expose them to cybersecurity threats such as phishing, malware, identity theft, password attacks, social engineering, data breaches, and unauthorized access. In Nigerian universities, inadequate cybersecurity knowledge and limited exposure to cybersecurity education may increase students' vulnerability to cyber threats and weaken their preparedness to protect financial and personal information. Cybersecurity education provides an opportunity to improve students' understanding of cyber threats, protective measures, responsible digital behaviour, and the importance of safeguarding accounting and financial information. Against this background, this study investigates the influence of cybersecurity education on cybersecurity awareness among accounting students in Nigerian universities. The study will be anchored on the Technology Acceptance Model (TAM), Protection Motivation Theory, and Social Cognitive Theory. The Technology Acceptance Model explains how students' perceptions of the usefulness and ease of use of cybersecurity technologies and protective practices may influence their willingness to adopt secure digital behaviours. Protection Motivation Theory explains how perceived vulnerability to cyber threats, perceived severity of cyberattacks, response efficacy, response costs, and self-efficacy may influence students' motivation to engage in cybersecurity practices. Social Cognitive Theory emphasizes observational learning, behavioural modelling, self-efficacy, reinforcement, and environmental influences in shaping students' cybersecurity knowledge and behaviours. Collectively, these theoretical perspectives provide a suitable framework for explaining how cybersecurity education may influence cybersecurity awareness among accounting students in Nigerian universities. The study will adopt a quantitative quasi-experimental or analytical cross-sectional research design. The study population will comprise undergraduate accounting 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 students. Cybersecurity education will be assessed using indicators such as exposure to cybersecurity education programmes, frequency and duration of training, information on phishing, malware, ransomware, social engineering, identity theft, password security, multi-factor authentication, safe internet use, device security, data protection, financial information security, cloud-accounting security, cybersecurity policies, incident reporting, privacy protection, and responsible use of accounting information systems. Cybersecurity awareness will be assessed using indicators such as students' ability to identify phishing attempts, recognize suspicious links and attachments, create and protect strong passwords, recognize social-engineering tactics, understand malware and ransomware risks, protect personal and financial information, use secure networks and devices, apply appropriate privacy settings, recognize cybersecurity incidents, report suspected cyber threats, and follow basic cybersecurity procedures. Data will be collected using structured questionnaires, standardized cybersecurity awareness assessment tools, scenario-based cybersecurity questions, simulated phishing or threat-recognition exercises where ethically appropriate, 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, digital-system usage patterns, previous exposure to cybersecurity education, common cybersecurity practices, and awareness levels. 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 influence of cybersecurity education on cybersecurity awareness. Where a quasi-experimental design is adopted, cybersecurity awareness 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 education has a significant positive influence on cybersecurity awareness among accounting students in Nigerian universities. Students exposed to structured, practical, and accounting-specific cybersecurity education are expected to demonstrate greater awareness of phishing, malware, social engineering, password security, data protection, financial information security, and other common cyber threats than students without comparable exposure. Education may improve students' ability to recognize suspicious emails, links, attachments, websites, and requests for sensitive information. It may also strengthen students' understanding of secure password management, multi-factor authentication, privacy protection, safe use of accounting software and cloud platforms, and appropriate reporting of cybersecurity incidents. Practical scenario-based exercises may improve students' ability to apply cybersecurity knowledge to realistic accounting and financial-information situations. However, rapidly evolving cyber threats, limited access to cybersecurity training, inadequate digital infrastructure, weak institutional cybersecurity policies, poor internet security practices, misinformation, and low levels of digital literacy may reduce the effectiveness of education alone. The study therefore expects practical, continuous, accounting-specific, and institutionally supported cybersecurity education to contribute significantly to improved cybersecurity awareness among accounting students in Nigerian universities. The study is expected to contribute to the literature on cybersecurity education, cybersecurity awareness, accounting education, accounting information systems, digital accounting, financial information security, digital literacy, cyber risk management, and higher education in Nigeria. The findings will provide useful information to the National Universities Commission, universities, faculties of management sciences, accounting departments, accounting educators, information technology departments, cybersecurity professionals, professional accounting bodies, policymakers, and other stakeholders regarding strategies for strengthening cybersecurity competencies among future accounting professionals. The study will also provide evidence-based recommendations for integrating cybersecurity education into accounting curricula, strengthening practical cybersecurity training, improving students' digital and cyber literacy, incorporating accounting-specific cyber-risk scenarios into teaching, strengthening institutional cybersecurity policies, and promoting collaboration between accounting departments, information technology units, cybersecurity professionals, and professional accounting bodies to prepare accounting graduates for secure participation in Nigeria's increasingly digital accounting environment.

Keywords: Cybersecurity education, cybersecurity awareness, accounting students, accounting education, accounting information systems, cyber threats, digital accounting, cyber risk management, digital literacy, Nigerian universities, higher education, Nigeria.