Abstract : The development in the field of artificial intelligence and information technology has forced accounting to move towards digital accounting in the present and perhaps towards smart accounting in the future. The result of the statistical analysis has shown beyond doubt that digital accounting cannot develop and continue without being protected by cybersecurity mechanisms and technologies, due to the many challenges and risks that financial institutions and individuals are exposed to, such as fraud, forgery, access to accounts, withdrawal of their balances, and hacking of accounts. It used a questionnaire consisting of two sections: the first section represents cybersecurity and includes 13 questions, while the second section represents digital accounting and also includes 13 questions. The sample size was fifty university professors specializing in accounting and other related fields to ensure they could answer the questionnaire questions accurately.
Dr. Naji Shaib Al-Rikabi (2026) studied this question.