ПРИНОСЪТ НА СЧЕТОВОДНАТА ПРОФЕСИЯ В УПРАВЛЕНИЕТО НА КИБЕРСИГУРНОСТТА
THE CONTRIBUTION OF ACCOUNTING PROFESSION TO CYBERSECURITY MANAGEMENT

Author(s): Michael Musov
Subject(s): Social Sciences, Economy, Education, Business Economy / Management, Higher Education , Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: cyber risk; cybersecurity; accounting profession; accounting; higher education
Summary/Abstract: In today’s world of information technologies (IT) and digital connectivity cyber risk is considered inevitable for all organizations and effective cybersecurity management is crucial for all. The aim of this paper is to outline the role of accountants in the process of cybersecurity management in modernorganizations. This paper argues that to benefit cybersecurity risk management, accounting needs to reform its higher education model. The first section describes the nature and the stages of cybersecurity management. The second section explores the competencies needed by the next generation ofcybersecurity professionals. The third section discusses the potential of the accounting profession to add value in the process of cybersecurity management as well as its implications for reforming accounting higher education. The paper concludes with a call for a balanced commitment to both students’ personal and professional development, which appears to be crucial for the future of accounting graduates, for the role of the profession in modern society as well as for the welfare of the society itself.

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