The human factor in cyber accounting: knowledge level and application of cybersecurity measures among business administration and accounting students

Abstract

Individuals can make a significant difference in organizational performance, especially when it comes to literacy in a specific area. This article addresses the digital and technological perspective that professionals in administration and accounting should possess, not only for adequate performance but, more importantly, to prevent the risks posed by cybercrime. Although technology has advanced considerably in cybersecurity, users—individuals—perhaps remain the most vulnerable point, as they can be exposed or easily misled through tricks and schemes using technology. This is why the study aims to assess the level of knowledge and application of cybersecurity measures among administration and accounting students at San Marcos University in San José, Costa Rica. Defining their level of understanding of these measures would facilitate the inclusion of content, talks, and training for students, thereby strengthening this essential knowledge in today's work environments. Understanding the technical elements of administration and accounting can be as important as digital literacy for processing professional tasks in the workplace; therefore, this topic is analyzed.