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Role of Digital Technologies Based on Cybersecurity Awareness in Enhancing Firms’ Performance: Digital Accounting Systems Setting

Author

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  • Zureigat Bilal Nayef

    (Amman Arab university, accounting department, business faculty, Amman, Jordan)

  • Alhanatleh Hasan

    (Applied Science Private University, Management Information Systems, faculty of Business, Amman, Jordan)

  • Alghizzawi Mahmoud

    (Applied Science Private University, Digital Marketing, faculty of Business, Amman, Jordan)

  • Alrifae Abdallah Ali Mohammad

    (Middle East University, Human Resource Management, faculty of Business, Amman, Jordan)

Abstract

Managing cybersecurity policies and procedures within organizations suggests increasing the efficiency of digital accounting systems and, eventually, the overall performance among Small-Medium Enterprises (SMEs). Therefore, this study aims at exploring the role of cybersecurity awareness and its priors in improving the quality of digital accounting systems and ultimately reinforcing the overall performance SMEs in Jordan. Using a quantitative approach, 435 employees from Jordanian SMEs were surveyed to determine the purpose of this study. Utilizing a structural equation model based on AMOS software, the results of this study indicate that employees’ cybersecurity awareness is significantly affected by their priors (Strategies Adopted, Legal Consequences, Proactive, and Information Security). Additionally, the results of this study indicate that employees’ cybersecurity awareness significantly influences their adoption of digital accounting systems. Furthermore, the results of this research reveal that the adoption of digital accounting systems significantly influences organizational performance. The results of this research contribute to the related literature through integrating Human-Organization-Technology Theory and Diffusion of Innovations Theory to reinforce SMEs’ performance. Finally, the primary practical insight of this study outcomes is that policymakers in SMEs are encouraged to employ assertive policies and procedures regarding cybersecurity settings to obtain digital accounting quality and enhance overall business performance.

Suggested Citation

  • Zureigat Bilal Nayef & Alhanatleh Hasan & Alghizzawi Mahmoud & Alrifae Abdallah Ali Mohammad, 2025. "Role of Digital Technologies Based on Cybersecurity Awareness in Enhancing Firms’ Performance: Digital Accounting Systems Setting," Economics, Sciendo, vol. 13(3), pages 375-396.
    • Handle: RePEc:vrs:econom:v:13:y:2025:i:3:p:375-396:n:1018
    DOI: 10.2478/eoik-2025-0070
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    References listed on IDEAS

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    1. Sakher Faisal Ahmad AlFraihat & Ahmad Mahmoud Ali & Gassan Hodaifa & Mahmoud Alghizzawi, 2025. "The Impact of Digital Content Marketing on Brand Defence: The Mediating Role of Behavioural Engagement and Brand Attachment," Administrative Sciences, MDPI, vol. 15(4), pages 1-19, March.
    2. Liyan Jiang, 2024. "The use of blockchain technology in enterprise financial accounting information sharing," PLOS ONE, Public Library of Science, vol. 19(2), pages 1-17, February.
    Full references (including those not matched with items on IDEAS)

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    Keywords

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    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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