IDEAS home Printed from https://ideas.repec.org/a/ajp/edwast/v9y2025i4p2954-2963id6701.html
   My bibliography  Save this article

The role of accounting employees’ information security awareness on the intention to resist social engineering

Author

Listed:
  • Rian Candy Senduk
  • Yohannes Kurniawan

Abstract

The growing reliance on technology in accounting has boosted productivity but also increased vulnerability to cyber threats, particularly social engineering attacks that exploit human weaknesses to access sensitive data. This study evaluates and enhances security awareness among accounting employees to mitigate risks for individuals and organizations. Using a questionnaire survey and SmartPLS 4.1.0.9, it tests 12 hypotheses derived from prior research, assessing the Theory of Planned Behavior’s applicability in explaining employees’ resistance to social engineering. The study focuses on accountants in medium-to-large firms in Indonesia’s Jabodetabek region, including senior managers, first-level managers, and entry-level employees, with an emphasis on recent five-year data breaches. Results show high overall security awareness, but six hypotheses were insignificant, indicating that TPB does not fully explain employees’ intentions to counter such threats. While findings underscore strong awareness, the partial support for TPB highlights the need for further research on behavioral influences. The study stresses the importance of organizational and individual vigilance in safeguarding credentials, urging accountants to adopt proactive measures against social engineering. It also lays the groundwork for future research on improving cybersecurity performance in accounting. Given limited prior studies on accounting-specific security awareness, this work offers key insights for practitioners and academics.

Suggested Citation

  • Rian Candy Senduk & Yohannes Kurniawan, 2025. "The role of accounting employees’ information security awareness on the intention to resist social engineering," Edelweiss Applied Science and Technology, Learning Gate, vol. 9(4), pages 2954-2963.
  • Handle: RePEc:ajp:edwast:v:9:y:2025:i:4:p:2954-2963:id:6701
    as

    Download full text from publisher

    File URL: https://learning-gate.com/index.php/2576-8484/article/view/6701/2368
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ajp:edwast:v:9:y:2025:i:4:p:2954-2963:id:6701. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Melissa Fernandes (email available below). General contact details of provider: https://learning-gate.com/index.php/2576-8484/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.