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Assessment of Cybersecurity of Accounting Information in the Innovative Activities of Agricultural Enterprises

Author

Listed:
  • Nataliya Struk

    (West Ukrainian National University, Ternopil, Ukraine)

Abstract

The digital transformation of the agricultural sector of the economy leads to a significant increase in the role of information resources in enterprises' activities, particularly accounting information as a basis for decision-making. At the same time, the development of digital technologies, information systems, and innovative solutions is accompanied by an increase in cyber risks, posing a threat to the preservation, integrity, and confidentiality of accounting data. This article aims to develop, substantiate, and test a methodical approach to the integrated assessment of cybersecurity of accounting information in the innovative activities of agricultural enterprises. The research methodology includes methods of analysis and synthesis, economic and mathematical modeling, statistical analysis, indicator normalization, expert evaluation, and tabular and graphical methods. The article proposes a system of indicators to characterize the enterprise's level of digitalization of business processes, innovative activity, technological development, accounting automation, and cyber risk. To assess the level of cybersecurity comprehensively, an integral index, ICSAI (Index of Cybersecurity of Accounting Information), was constructed using normalized indicators and weighting factors. The empirical basis for the study is data from agricultural enterprises for 2022–2024. The trend model is the basis for predicting the integral index for 2025. The author applied an expert approach to assessing the level of digitalization of business processes and the automation of accounting, given the lack of open data for analysis. The results of the study include an assessment of the cybersecurity of accounting information for well-known agricultural enterprises in Ukraine, their ranking, cluster analysis, and the dynamics of changes in the integral index. The methodical approach proposed by the author can be applied to monitor information security levels in enterprises across other industries and to substantiate decisions to improve the efficiency of their cyber protection systems.

Suggested Citation

  • Nataliya Struk, 2026. "Assessment of Cybersecurity of Accounting Information in the Innovative Activities of Agricultural Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 57-70, March.
    • Handle: RePEc:iaf:journl:y:2026:i:1:p:57-70
    DOI: 10.33146/2518-1181-2026-1(111)-57-70
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    References listed on IDEAS

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    1. Mojtahedi, Amir & Zhou, Lina, 2024. "Information technology internal control material weaknesses in financial reporting: Categories, trends, associations, and industry effects," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
    2. (Annabella) Huang, Jiehui & Murthy, Uday, 2024. "The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions," International Journal of Accounting Information Systems, Elsevier, vol. 54(C).
    3. Gao, Lei & Calderon, Thomas G. & Tang, Fengchun, 2020. "Public companies' cybersecurity risk disclosures," International Journal of Accounting Information Systems, Elsevier, vol. 38(C).
    4. Song, Ju Myung & Wang, Tawei & Yen, Ju-Chun & Chen, Yu-Hung, 2024. "Does cybersecurity maturity level assurance improve cybersecurity risk management in supply chains?," International Journal of Accounting Information Systems, Elsevier, vol. 54(C).
    Full references (including those not matched with items on IDEAS)

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    Keywords

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    JEL classification:

    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • Q14 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Finance

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