Document Type
Article
Abstract
This study begins by exploring the cybersecurity activities and practices of small public accounting firms. It also examined how a cross-disciplinary curriculum design could be useful to accounting programs that are challenged to integrate cybersecurity-related content while preserving the core accounting knowledge valued by smaller accounting firms. Through interviews with current practitioners from small and regional firms, the research investigated the extent to which cybersecurity concerns impact their practice, how cybersecurity activities are staffed, and the perceptions of current practitioners on the state of accounting education related to information technology (IT) and cybersecurity. The participants expressed a desire for accounting education programs to develop an IT perspective. Using dual literature reviews of IT and accounting education studies, we provide a comparison of pedagogical approaches used by both disciplines. We found that there are similarities between the two disciplines in teaching cybersecurity content.
Recommended Citation
Adkins, D., W. Lyle, and W. Smith. 2025. Using IT and Accounting Education Pedagogy to Address Smaller Firms' Cybersecurity Concerns. The North American Accounting Studies 8 (1): 33-57.
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Accounting Commons, Management Information Systems Commons, Technology and Innovation Commons