Introduction
In the contemporary digital era, cybersecurity acts as a vital tool that shields computers and associated data from all sorts of online threats (George et al., 2023). As societies modernize, the field of study focused on cybersecurity concerns and protection has expanded considerably, with greater emphasis placed on the accounting discipline. There are concerns with storing sensitive financial data and information in decentralized computerized accounting systems, online transactions, and cloud-based financial management systems that have exacerbated the vulnerability of cyber threats and incidents, including phishing, malware, ransomware, and data breaches (Richardson, 2020; Von Solms & Langerman, 2020). Put simply, accountants keep and store confidential financial records, but practitioners encounter unique hurdles to protecting the integrity of accounting. Even though the emphasis on the importance of cybersecurity has increased, there has not been an equally increasing preparedness on the part of the growing population of students and professionals in the accounting area to guard against cyber threats (Al- Awadi & Renaud, 2020).
This gap in cybersecurity education highlights the importance of conducting field studies that measure the level of awareness among students in business-related programs, particularly accounting students of Dalubhasaang Politekniko ng Lungsod ng Baliwag, who are expected to handle sensitive financial data in their future professions. Without adequate cybersecurity awareness and education, institutions and organizations may become more vulnerable to cyber threats, potentially resulting in financial losses, damaged business reputations, and disruptions to critical services, a concern emphasized by Von Solms and Van Niekerk (2013).
In particular, this investigation seeks to determine the awareness level of cybersecurity risks among accounting students, identify the specific cybersecurity threats most recognized by accounting students, examine the cybersecurity practices currently being used by accounting students to protect their personal and academic data, evaluate accounting students’ understanding of the importance of cybersecurity in their future professional careers, and provide recommendations for enhancing cybersecurity awareness and practices among accounting students according to the study results.
This study on the Level of Awareness of Cybersecurity Risks Among Accounting Students at Dalubhasaang Politekniko ng Lungsod ng Baliwag reflects the contributions of several key individuals and institutions. The study adds knowledge on the preparedness of future accountants, as demonstrated by the findings. According to Dapital et. al (2024), considering that places or institutions can have various environments of cybersecurity, this research study may contribute by generating institution-specific insights that will help improve cybersecurity awareness.
The recommended practices from the research outcomes will improve educators’ and policymakers’ work in developing programs designed to optimize responsible digital behavior and increase awareness of data protection practices. Additionally, the research centers on improving literacy around cybersecurity as part of an intended goal of enhancing the prepared accounting profession, where the work of the profession is secure, and competitive.
Review of Related Literature
Awareness of Cybersecurity
Cybersecurity awareness in the Philippines is still a developing topic as technology continues to impact education, business, and finance. Omorog and Medina (2020) pointed out that while the general population of Filipino internet users are aware of basic safety practices online, a large majority do not practice safety measures regularly to the extent that the user’s personal and sensitive information can be compromised. This is consistent with the work of Omorog and Medina (2018), where Filipinos showed inadequate internet security habits related to proper password protection, antivirus software usage, and sharing of personal information. Assessing the body of research, reassurance cannot be made that awareness leads to proper cyber behavior at all times, indicating the necessity to better educate cybersecurity at every level.
Moreover, recent findings from Purnell’s (2023) World Economic Forum survey indicated that the Philippines ranked 27th globally in cybersecurity literacy, which is considered to be around an average level. While this demonstrates an average understanding of appropriate cybersecurity practices, it does indicate that literacy of application and depth of understanding still requires more literacy. Again, this demonstrates the need for cybersecurity awareness in higher education, especially accounting where prospective accountants deal with sensitive information digitally and financially.
Phishing Awareness
Despite being one of the most prevalent types of cyberattack, phishing, on a worldwide level, involves taking advantage of human behavior rather than technical flaws. The fact that people are the weakest link in the cybersecurity chain is further supported by the Verizon Data Breach Investigations Report 2024, which revealed that phishing was a factor in 36
Phishing is among the most common types of cyberattacks. It may be tempting to think phishing can only happen in the micro or personal sense in each instance, but on the macro or global level phishing is one type of cyberattack that does typically use, and exploit, the behavior of human individuals, and not exploiting, or taking advantage of technical vulnerabilities. The Verizon Data Breach Investigations Report 2024 found in its global report that 36
Cyber Threats (Malware and Ransomware)
Worldwide, malware and ransomware are some of the most harmful and damaging cyber threats to individual persons, organizations, and to critical infrastructure. As reported by IBM Security (2024), ransomware attacks increased 27
The human element, as illustrated by Bada et al. (2019), is a significant vulnerability being used and exploited by malware campaigns. Without the knowledge of these potential risks, it is believed that users are more likely to open a malicious attachment or simply disregard a security alert. Ransomware attacks specifically involve the attacker encrypting the victims’ data, and demanding some type of payment for the decryption keys, leading to financial and operational chaos (Europol, 2023).
Publicly and more recent breaches like the MOVEit in the spring of 2023, show the rapid pace ransomware can hitch a ride on an international network and remarkably impact hundreds of organizations and thousands of users in moments. These types of incidents are given for a multitude of reasons and provide experts, as consistently suggested around the world, can curb infection and assist users to be better prepared against pending and evolving cybersecurity challenges, like ongoing education and consistent and continual repetitive updating of systems.
Privacy Awareness
Privacy awareness is the awareness of how to safeguard personal data from unauthorized access, use and disclosure. Social media is used widely both in society and on college campuses in particular. The growth of social media sites has generated new sets of problems and issues of which we contend as a society in the 21st century. Nowadays the college students are encountering a new type of risk for reputational harm or financial loss from social media as it is their primary way of communication as compared to previous generations (Bhatnagar & Pry, 2020).
Privacy awareness on the part of university staff and all students is positively associated with compliance to existing data protection laws such as the Data Privacy Act. The higher the relevance of the audience to the organization or program, the greater the privacy awareness, which is seen in overall data management activities, lawfulness of data processing, and reporting obligations for breaches. Awareness programs are key to enhanced privacy protection policies in academic institutions and elsewhere (Miano, 2025).
Password Management
Password management is an essential aspect of cyber awareness that is often missed. A weak or reused password remains the most common cause of unauthorized access and data breaches (IBM Security, 2024). Shay et al. (2019) discovered users prefer convenience over security by reusing passwords across accounts or using predictable passwords. This practice puts users at risk of credential-stuffing attacks through compromised passwords from a breach applied to other services.
According to Aloul (2021), awareness programs should teach password creation, however, it should also communicate password hygiene regarding reusing passwords, enabling password managers, and updating each credential regularly. Continual password management is one of the pillars of personal and organizational cybersecurity resilience.
Cybersecurity in Financial Data Protection
The protection of financial data is the core of the trust in any digital finance system. Shillair et al. (2022) concluded that individuals who had a higher awareness of cybersecurity engaged in safer online financial behavior, such as checking payment portals and avoiding dubious apps. In the context of accounting education, Niemimaa and Niemimaa (2017) stated it is important to understand that an awareness of cybersecurity is technical, but is also ethical in value, for it is about understanding the value of client confidentiality in a digitized world, as well as professional responsibility.
Systems of cyber risks are direct factors influencing consumer trust and institutional stability systems. As digital banking and e-wallet services like GCash, Maya, and online payment systems continue to expand, the demand for financial consumer literacy of cybersecurity for consumers and finance professionals becomes more pressing.
Importance of Cybersecurity Awareness among Accounting Students
Cyberattacks can happen as a result of humans making errors, whether it is clicking on harmful links or opening attachments from unknown senders. According to Rebele and St. Pierre (2019) there is resistance to change by accounting academics, and accounting academics lack competency in fields such as cybersecurity. The lack of competency in accounting academics may lead to cybersecurity also not being taught in accounting education. Hackers often will attempt to acquire sensitive financial information that includes the company’s operational information, transactional information, and personal information on clients (Eliza et al., 2024).
Accounting students need to be ready for a digital world, and accounting programs must be able to prepare students for that transition, as employers want work-ready candidates. Accounting students should gain knowledge on cybersecurity, so that it becomes a holistic area of knowledge, allowing them to more effectively assist in developing and implementing strong security strategies, and ultimately helping to protect their organization from the ever-growing threat of a cyber-attack, or other, larger cyber risks (Tauchman, 2021).
Statement of the Problem
The main objective of the study is to assess the level of awareness of accounting students on privacy, cyber threats, and financial data protection in Dalubhasaang Politekniko ng Lungsod ng Baliwag.
Specifically, the study answers the following questions:
What is the profile of accounting students in terms of:
Academic program
Gender
Type of device used
Frequently used online platform
What is the level of awareness of accounting students on the following:
Privacy
Cyberthreats
Financial Data Protection
What is the perception of accounting students on the importance of cybersecurity in their future profession?
What is the perception of accounting students on the importance of cybersecurity training in the accounting curriculum?
Theoretical and Conceptual Framework
The research study adopted the Technology Threat Avoidance Theory (TTAT) formulated by Liang and Xue (2009). TTAT is a well-recognized framework that provides insight into how individuals evaluate and cope with information security challenges. As stated in the theory, individuals’ motivation to avoid IT-related threats is influenced by the two primary cognitive processes: (1) threat appraisal and (2) coping appraisal.
Threat appraisal involves evaluating how serious a perceived risk through cybersecurity (e.g., data breaches, phishing assaults, and malware) could be, and how likely an individual feels a given threat has a chance of occurring. In the case of accounting students, they are considering how much risk the threat of a cyberattack on their academic work would create if it were to happen to them in terms of the damage to their academic work, the malignancy to their personal information, or the impact on their future job responsibilities.
Coping appraisal involves assessing the perceived effectiveness of their security behaviors (response efficacy), the confidence in their ability to perform such actions (self-efficacy), and the perceived challenges or sacrifices associated with carrying them out (response cost). Accounting students’ coping appraisal may involve how to create a password that is adequately strong, learning to identify a phishing email, setting up multi-factor authentication, or even taking an active role in a cybersecurity training program.
As explained by Liang and Xue (2009), avoidance behavior is produced when individuals perceive both an intrinsic threat and an available coping strategy. Subsequently, to understand what awareness of cybersecurity entails for accounting students, it needs to be viewed through the lens of understanding both the threats and the confidence and ability to deal with those threats.
Conceptual Framework
The conceptual framework describes the multiple stages taken by the researchers in order to gather data to respond to the research questions.
The conceptual framework of this study illustrates the relationship between the level of awareness of accounting students and the risks associated with cybersecurity. The independent variable of the study is the level of awareness of accounting students, while the dependent variables are the awareness of privacy, awareness of cyber threats, and the protection of financial data.
The conceptual framework of the study acts as a guide in examining the linkage between the level of awareness of accounting students and their awareness of the cybersecurity issues associated with the accounting profession. In addition, the conceptual framework of the study shows the linkage between the level of awareness of accounting students at Dalubhasaang Politekniko ng Lungsod ng Baliwag and their capacity to identify cyber threats, safeguard personal and financial data, and protect sensitive accounting data. The conceptual framework of the study will enable the study to evaluate the overall level of awareness of accounting students on cybersecurity.
Methodology
This chapter outlines the research methodology. The research design includes sampling, data collection methods and analysis procedures, and the ethical considerations involved in conducting the research.
Research Design
This study uses a descriptive method of quantitative research design to gain a detailed understanding of the level of awareness on cybersecurity risks among accounting students in Dalubhasaang Politekniko ng Lungsod ng Baliwag. According to Creswell (2014), a quantitative research design is used to examine relationships among variables using statistical analysis, allowing researchers to measure attitudes, behaviors, or opinions numerically. The descriptive method involves gathering information about the students’ knowledge, perception, preparedness, and protective behavior toward various cybersecurity risks without manipulating any variables.
The respondents were given a survey questionnaire to complete in order to collect data for this study. Closed-ended questions will be included in the survey to gather quantitative information on accounting students’ awareness of cybersecurity risks like ransomware, phishing, hacking, identity theft, and data breaches. The tool will be meticulously designed to guarantee that the replies gathered are precise, trustworthy, and adequate for examination.
Sampling
A stratified sample of potential participant groups was selected from Dalubhasaang Politekniko ng Lungsod ng Baliwag, which allowed for equal representation of all potential participant groups in data collection. The total target population consisted of fourth-year students, who were identified as having sufficient academic maturity and experience to participate in the evaluation of their cybersecurity awareness levels.
The specific programs included the Accounting Students in the area of study of Accounting: BSA, BSMA, BSAIS, and BSIA, which represented four very similar accounting programs and allowed the researchers to collect opinions from the full range of the accounting area of study. Fourth-year students were selected for this group because of the advanced coursework and practical experience, and they would therefore be able to provide knowledgeable and relevant opinions to address the research objectives and provide adequate and trustworthy data for their future career in the field of cybersecurity.
Respondents/Participants
The researchers focused on accounting students enrolled in Dalubhasaang Politekniko ng Lungsod ng Baliwag. A total of 70 accounting students participated in the study. These participants were taken from different academic programs, including Bachelor of Science in Accountancy (BSA), Bachelor of Science in Management Accounting (BSMA), Bachelor of Science in Accounting Information System (BSAIS), and Bachelor of Science in Internal Auditing (BSIA).
| Academic Program | Year Level | Number of Participants |
|---|---|---|
| Bachelor of Science in Accountancy (BSA) | 4 | 7 |
| Bachelor of Science in Management Accounting (BSMA) | 4 | 21 |
| Bachelor of Science in Accounting Information System (BSAIS) | 4 | 19 |
| Bachelor of Science in Internal Auditing (BSIA) | 4 | 23 |
| TOTAL | 70 |
Distribution of Participants According to Academic Program
Instrument
In this research study, the researchers created a survey questionnaire that measures the degree of knowledge of the accounting students of Dalubhasaang Politekniko ng Lungsod ng Baliwag regarding the threat of cybersecurity. The design of the questionnaire was developed carefully to achieve the study’s objective. It will collect appropriate information concerning how the students view cybersecurity awareness both in an educational setting and on a professional level.
The survey consisted of 4 parts with 54 total questions. The first section acquired demographic data regarding the participants. In the second portion, the respondents assessed whether they were aware or not of cybersecurity using a 1 (not aware) - 4 (very much aware) scale, and indicated whether they agreed or disagreed with a statement using 1 (strongly disagree) - 5 (strongly agree) scales for each of the questions. The objective was to evaluate the participants’ understanding of Cybersecurity concepts and how they rated the importance of these concepts for them now and as they pursue their respective degree programs and future employment opportunities.
Results and Discussion
This chapter presents the results of the data gathered from graduating accounting students of Dalubhasaang Politekniko ng Lungsod ng Baliwag regarding their level of awareness of cybersecurity and their perception of the importance of cybersecurity training in the accounting curriculum.
Table [tab:table3_1] presents the distribution of respondents according to their academic program.
| Academic Program | Frequency | Percentage % |
|---|---|---|
| BS in Accountancy | 7 | 9.90 |
| BS in Management Accounting | 21 | 29.60 |
| BS in Internal Auditing | 23 | 33.70 |
| BS in Accounting Information System | 19 | 26.80 |
| TOTAL | 70 | 100 |
Distribution of Respondents According to Academic Program
Most respondents in the study came from BS in Internal Auditing (33.7
Table [tab:table3_2] presents the distribution of respondents according to gender.
| Gender | Frequency | Percentage % |
|---|---|---|
| Male | 16 | 22.50 |
| Female | 54 | 77.50 |
| TOTAL | 70 | 100 |
Distribution of Respondents According to Gender
Out of the 70 total respondents, 54 were females and thus made up 77.50
Table [tab:table3_3] presents the devices used by the respondents for accessing digital platforms.
| Device Used the Most | Frequency | Percentage % |
|---|---|---|
| Computer | 16 | 22.86 |
| Laptop | 37 | 52.86 |
| Tablet | 18 | 25.71 |
| Smartphone | 62 | 88.57 |
| TOTAL | 70 | 100 |
Devices Used by the Respondents for Accessing Digital Platforms
Most respondents primarily use smartphones, with 62 (88.57
Table [tab:table3_4] presents the online platforms frequently used by the respondents.
| Online Platform | Frequency | Percentage % |
|---|---|---|
| Social media | 68 | 97.14 |
| Online Banking | 30 | 42.86 |
| 39 | 55.71 | |
| Learning Management System (LMS) | 46 | 65.71 |
| Cloud Storage | 33 | 47.14 |
| TOTAL | 70 | 100 |
Online Platforms Frequently Used by the Respondents
An analysis of the responses of the total of 70 people found that social media was the dominant medium identified, 68 respondents (97.14
Table [tab:table4_1] presents the level of awareness of respondents on privacy awareness.
| No. | Statement | Weighted Mean | Interpretation |
|---|---|---|---|
| 1 | I am aware of the risks involved in sharing personal information on social media platforms. | 3.81 | Strongly Aware |
| 2 | I am aware of privacy settings on social media and how to adjust them for better protection. | 3.64 | Strongly Aware |
| 3 | I am aware of the potential consequences of oversharing location or personal details online. | 3.81 | Strongly Aware |
| 4 | I am aware of how cookies and online trackers can affect my privacy. | 3.37 | Strongly Aware |
| 5 | I am aware of how public Wi-Fi networks can pose risks to my personal data. | 3.46 | Strongly Aware |
| 6 | I am aware that password managers can securely store and generate unique passwords for different accounts. | 3.51 | Strongly Aware |
| 7 | I am aware that privacy laws (e.g., Data Privacy Act) exist to protect personal information. | 3.57 | Strongly Aware |
| 8 | I am aware that enabling two-factor authentication (2FA) adds extra security to my online accounts. | 3.49 | Strongly Aware |
| 9 | I am aware of the importance of backing up personal data securely to avoid loss from cyber incidents. | 3.66 | Strongly Aware |
| 10 | I am aware of the risks of using shared computers or devices for accessing personal accounts. | 3.69 | Strongly Aware |
| TOTAL | 3.60 | Strongly Aware |
Level of Awareness of Respondents on Privacy Awareness
The findings show that respondents generally have a high level of awareness regarding online privacy, social media behavior, and cybersecurity practices. They understand the risks of oversharing personal information, such as identity theft and online harassment, and are knowledgeable about privacy settings and responsible social media use. Supporting studies (Bada et al., 2019; Dela Rosa, 2025) also confirm that increased awareness leads to safer online behavior among students.
However, while students are aware of website tracking technologies like cookies (WM = 3.37), their understanding of how these systems work may be limited. Respondents also recognize risks related to public Wi-Fi and shared devices, showing awareness of potential cyber threats like hacking and unauthorized access.
In terms of protection, students are familiar with cybersecurity measures such as password managers, two-factor authentication, and data backups, which help safeguard their accounts and information. They are also aware of laws that protect personal data. Overall, the results highlight strong cybersecurity awareness among respondents, but emphasize the need for continuous education to further strengthen safe and responsible online behavior.
Table [tab:table4_2] presents the level of awareness of respondents on cyber threats.
| No. | Statement | Weighted Mean | Interpretation |
|---|---|---|---|
| 1 | I am aware of the risks involved in sharing personal information on social media platforms. | 3.63 | Strongly Aware |
| 2 | I am aware that malicious software, such as viruses and spyware, can spread across devices and put personal data at risk. | 3.41 | Strongly Aware |
| 3 | I am aware of ransomware, which locks files and demands payment to restore access. | 3.06 | Aware |
| 4 | I am aware of data breaches where hackers expose private records. | 3.39 | Strongly Aware |
| 5 | I am aware that hacking involves unauthorized access to computer systems, networks, or data. | 3.51 | Strongly Aware |
| 6 | I am aware of identity theft, where stolen personal information is used fraudulently. | 3.64 | Strongly Aware |
| 7 | I am aware that social engineering involves manipulating individuals into divulging confidential information, typically by impersonating a trusted person or organization. | 3.33 | Strongly Aware |
| 8 | I am aware that DDoS attacks disrupt websites, online services, or a whole network for political or extortion purposes. | 2.97 | Aware |
| 9 | I am aware of insider threats where, either by negligence or malice, a person with access to data could leak data, install malware, or bypass security. | 3.34 | Strongly Aware |
| 10 | I am aware of AI-driven attacks, such as automated phishing bots or deepfakes used to impersonate executives for financial fraud. | 3.44 | Strongly Aware |
| TOTAL | 3.37 | Strongly Aware |
Level of Awareness of Respondents on Cyber Threats
The findings show that accounting students have a generally high level of awareness of cyber threats (WM = 3.37), indicating they are fairly knowledgeable about risks affecting personal data, devices, and internet use. The highest awareness is seen in identity theft (3.64) and the risks of sharing personal information on social media (3.63), suggesting strong sensitivity to privacy-related threats.
Students are also aware of various cyber risks such as hacking, AI-driven attacks, malware, data breaches, insider threats, and social engineering, which is important given their future roles in handling financial and digital systems. However, awareness is slightly lower for more technical threats like ransomware (3.06) and DDoS attacks (2.97), indicating a need for deeper understanding in these areas.
Overall, the results highlight that while students demonstrate good cybersecurity awareness, especially in personal data protection, continuous education is necessary to strengthen their knowledge of more complex cyber threats and promote safer online behavior.
Table [tab:table4_3] presents the level of awareness of respondents on financial data protection.
| No. | Statement | Weighted Mean | Interpretation |
|---|---|---|---|
| 1 | I am aware of the need to protect financial and accounting information from unauthorized access. | 3.73 | Strongly Aware |
| 2 | I am aware of the risks involved in the online handling of financial information. | 3.69 | Strongly Aware |
| 3 | I am aware of basic procedures for protecting financial data, including the use of strong passwords and secure networks. | 3.63 | Strongly Aware |
| 4 | I am aware of the importance of encryption to safeguard financial data during transmission and storage. | 3.64 | Strongly Aware |
| 5 | I am aware of the implications that cybersecurity concerns can have on financial statements. | 3.51 | Strongly Aware |
| 6 | I am aware that sharing financial information through unsecured channels can compromise data security. | 3.66 | Strongly Aware |
| 7 | I am aware of the need to back up financial and accounting data to prevent data loss. | 3.63 | Strongly Aware |
| 8 | I am aware of the importance of access controls in limiting who can view or modify financial and accounting data. | 3.67 | Strongly Aware |
| 9 | I am aware of the importance of verifying the authenticity of emails and links before accessing financial information. | 3.67 | Strongly Aware |
| 10 | I am aware that failure to protect financial data may result in audit issues or compliance findings. | 3.67 | Strongly Aware |
| TOTAL | 3.65 | Strongly Aware |
Level of Awareness of Respondents on Financial Data Protection
The results show that respondents are highly aware of how to protect their financial data, with a strong overall awareness level (WM = 3.65). They understand the importance of safeguarding financial and accounting information, using strong passwords, secure networks, and data encryption, as well as recognizing the risks of online transactions.
Respondents also demonstrate broader cybersecurity knowledge, including identifying threats like identity theft, fraud, and data loss, as well as practicing safe behaviors such as verifying email sources, controlling data access, and backing up information. Their consistently high responses suggest they are well-prepared to apply secure practices in real-life situations.
Overall, the findings confirm that students have strong awareness of financial data protection, supported by studies like Alampay (2020), which highlight increased cybersecurity awareness among Filipino students due to greater use of digital technologies.
Table [tab:table5] presents the perception of accounting students on the importance of cybersecurity in the future profession.
| No. | Statement | Weighted Mean | Interpretation |
|---|---|---|---|
| 1 | Knowledge in cybersecurity is important for future careers as accounting professionals. | 3.76 | Strongly Agree |
| 2 | Cybersecurity awareness can help accounting students perform future accounting duties more effectively. | 3.71 | Strongly Agree |
| 3 | Cybersecurity has an important role in maintaining trust and integrity in accounting practices. | 3.74 | Strongly Agree |
| 4 | Accounting jobs often require handling sensitive and confidential information; thus, knowledge of cybersecurity is important. | 3.79 | Strongly Agree |
| 5 | A lack of cybersecurity knowledge may contribute to ethical lapses in accounting, such as data mismanagement. | 3.76 | Strongly Agree |
| 6 | Understanding the importance of cybersecurity is essential for ensuring that accounting information is reliable and accurate. | 3.81 | Strongly Agree |
| 7 | Accounting students has benefits from understanding potential security risks associated with using digital accounting system. | 3.73 | Strongly Agree |
| 8 | Implementing effective cybersecurity best practices helps comply with generally accepted accounting principles, laws, and regulations. | 3.79 | Strongly Agree |
| 9 | Understanding cybersecurity enables accountants to identify and respond to potential data breaches more effectively. | 3.77 | Strongly Agree |
| 10 | Cybersecurity knowledge is important for safeguarding financial records and information systems. | 3.79 | Strongly Agree |
| TOTAL | 3.77 | Strongly Agree |
Perception of Accounting Students on the Importance of Cybersecurity in the Future Profession
The findings show that accounting students strongly recognize the importance of cybersecurity for their future careers, with an overall high agreement (WM = 3.77). They believe that cybersecurity knowledge is essential for protecting the integrity of accounting records, securing confidential financial data, ensuring ethical practices, and complying with accounting standards.
Students also agree that cybersecurity awareness helps prepare them for professional responsibilities and enables them to handle financial information safely. Their consistently high ratings indicate that they understand the role of cybersecurity in maintaining trust, credibility, and protection against potential digital threats in accounting systems.
Overall, the results highlight that students view cybersecurity as a critical skill for success in the accounting profession, supported by studies showing that increased awareness and training improve preparedness for real-world cyber risks.
Table [tab:table6] presents the perception of graduating accounting students on the importance of cybersecurity training in the accounting curriculum.
| No. | Statement | Weighted Mean | Interpretation |
|---|---|---|---|
| 1 | Cybersecurity training should be a required component for all graduating accounting students to prepare them for real-world risks. | 3.76 | Strongly Agree |
| 2 | Without cybersecurity training in the curriculum, accounting students may be less prepared for digital threats such as data breaches. | 3.61 | Strongly Agree |
| 3 | Cybersecurity training would improve students’ ability to identify and prevent fraud in accounting practices. | 3.79 | Strongly Agree |
| 4 | Including cybersecurity in the core curriculum would enhance the overall quality of accounting education. | 3.64 | Strongly Agree |
| 5 | Making cybersecurity core to accounting curricula would better align education with industry demands for digital security. | 3.63 | Strongly Agree |
| 6 | Accounting students must learn about cybersecurity to safely handle the financial data and information systems. | 3.70 | Strongly Agree |
| 7 | Cybersecurity training increases students’ confidence in using digital accounting systems. | 3.76 | Strongly Agree |
| 8 | Cybersecurity evolves rapidly, and training must encourage continuous education to stay ahead of threats. | 3.70 | Strongly Agree |
| 9 | Cybersecurity training would make accounting classes more relevant to real-life situations. | 3.70 | Strongly Agree |
| 10 | Cybersecurity Education is important to reduce instances of errors or risk while managing electronic financial records. | 3.81 | Strongly Agree |
| TOTAL | 3.71 | Strongly Agree |
Perception of Graduating Accounting Students on the Importance of Cybersecurity Training in the Accounting Curriculum
The results show that graduating accounting students strongly agree on the importance of integrating cybersecurity training into the accounting curriculum, with an overall weighted mean of 3.71. All statements received high ratings, with the highest at 3.81, indicating strong support for cybersecurity education.
Students consistently recognize that cybersecurity training is essential for developing the skills needed to protect financial systems and meet professional and employer expectations. Even the lowest-rated statement still falls under “Strongly Agree,” reinforcing the overall positive perception.
Conclusion
The researchers arrived at the following conclusions upon analyzing the gathered summary of findings:
The study shows that accounting students of Dalubhasaang Politekniko ng Lungsod ng Baliwag have a strong awareness of online privacy, common cyber threats, and the protection of financial data. They understand risks such as identity theft, hacking, and data breaches, and are knowledgeable about securing personal and financial information through passwords, encryption, and access control.
However, their awareness is lower when it comes to more complex threats like ransomware and DDoS attacks, indicating a need for deeper learning in these areas. Students also recognize the importance of cybersecurity in their future careers, believing it is essential for protecting financial data, ensuring accuracy and credibility, and complying with regulations. Furthermore, they strongly support integrating cybersecurity training into the accounting curriculum to better prepare them for real-world challenges.
Overall, while students demonstrate high awareness and positive attitudes toward cybersecurity, continuous education and curriculum integration are necessary to equip them with the skills needed to address evolving cyber threats.
Recommendations
After considering the foregoing findings and conclusions of the study, the following recommendations are presented:
To Institutions: It is recommended to organize regular (e.g., annual or per semester) training, seminars, webinars, and hands-on simulations to increase awareness about cybersecurity among accounting students and include evaluation methods to measure students’ cybersecurity knowledge and skills after training. Institutions can also collaborate with student-led organizations to develop and host corporate-wide events such as IBA-style inter-departmental Cybersecurity Quiz Competitions and/or workshops, and/or awareness events to promote active engagement. Additionally, institutions should ensure that faculty members are equipped with proper training in cybersecurity to effectively deliver instructions.
To Graduating Accounting Students: They are encouraged to actively pursue continuous professional development related to cybersecurity by obtaining certifications, taking online courses, studying textbook references, and participating in continuing education seminars. This will help them stay updated with evolving cyber threats and security practices in the accounting profession.
To Future Researchers: It is recommended that they conduct similar studies involving a larger sample size, different academic programs, or other higher education institutions to further validate the findings. Researchers can also investigate other factors related to cybersecurity in the educational setting, including the use of technological tools for developing cybersecurity skills, compliance results of educational institutions with the use of policies, and the effectiveness of training delivered to students on cyber safety and security.
The successful execution of this study was accomplished with the encouragement and support of many people and institutions, for which the researchers are forever grateful.
The researchers would like to start by thanking Almighty God for his continual guidance and blessing throughout this study.
To the Research Adviser, Mr. Jared P. Manalastas, LPT, MAED, for his invaluable guidance, support, and encouragement throughout the completion of this study.
To the research instrument validators, Mr. Renz V. Canlas, Ms. Ma. Niña A. Adriano, MPA, MALLE, and Ms. Analiza V. Verdillo, for their valuable time, expertise, and insightful recommendations in evaluating the survey questionnaire, which significantly enhanced the quality, clarity, and validity of the research instruments used in this study.
The researchers want to express a deep appreciation to the Dean of Institute of Business and Accountancy, Dean Ma. Socorro N. Bartolome, CPA, DBA, and Mr. Michael Angelo M. Manayao, CPA, MBA, CAP, Program Director of BSA, BSAIS, BSMA, and BSIA, for their invaluable support, guidance, and academic leadership, which greatly contributed to the successful conduct of this research study.
To the respondents who participated in this study. Their willingness to share their time, effort, and honest responses made this research possible.
To families, for being a constant source of support and encouragement. Their sacrifices, unwavering support, and belief have greatly contributed to the researchers’ determination to complete this study.
Finally, to the researchers: Maricel C. Calimpusan, Daniella Wjotilla E. Cruz, Myrna S. Marcelo, Mayriel T. Nocos, Charles Denzel P. Seradilla, Aileen S. Tanjoco, and Charmaine R. Vistan for their dedication, teamwork, and collaborative efforts, which contributed significantly to the successful completion of this study.
