Assessing the readiness of Algerian port enterprises to secure accounting practices through cybersecurity protocols
DOI:
https://doi.org/10.37075/FABA.2025.2.07Keywords:
Cybersecurity, Data Privacy, Accounting Practices, Port entrepriseAbstract
Purpose: This study aims to conduct a cybersecurity readiness assessment of Algerian port enterprises, with a specific focus on the Port of Annaba, to enhance the security of its accounting practices. The assessment will be conducted by first establishing the current state of the port's cybersecurity protocols and then evaluating these against best practice standards. It also seeks to provide evidence-based recommendations for enhancing the resilience of these types of enterprises against cyber threats.
Design/Methodology/Approach: Owing to the nature of the subject, we adopted a qualitative interviews and exploratory approach in order to capture vulnerabilities and opportunities in detail.
Findings: The study underscore the necessity for accounting professionals to integrate robust cybersecurity protocols and data privacy strategies into their operations, thereby enhancing the overall integrity and reliability of financial reporting in a rapidly evolving digital environment. Development efforts have to integrate cybersecurity with accounting, rather treating them as two different domains, but rather as co-dependent frameworks of governance internal operational lapses and external vulnerabilities.
Practical Implications: This paper highlights the critical need for Algerian port enterprises to strengthen their cybersecurity protocols in accounting practices. By adopting these measures, organizations can protect the integrity of financial data while fostering trust among stakeholders, which may lead to increased investment and enhanced operational efficiency within the competitive maritime sector. Additionally, this research is crucial to advancing scientific knowledge about cybersecurity and can be used to support the identification of new directions for future research.
Originality/Value: While global studies have examined the technical issues of cybersecurity on accounting, there are no such studies that look into the problems of Algerian ports. In addition, most existing approaches do not combine cybersecurity with other business functions like risk and corporate governance. This study intends to fill these gaps by formulating relevant recommendations for Algerian port enterprises.
Paper Type: Research Paper.
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