Using Ten Teaching Modules and Recently Publicized Data-Breach Cases to Integrate Cybersecurity into Upper-Level Accounting Courses

Abstract

With recent increases in cybersecurity incidents, it is imperative to supplement current accounting curriculum, equip accounting graduates with sufficient knowledge and skills to assess cybersecurity risk, and learn about controls to mitigate such risks. In this chapter, the authors describe 10 teaching modules, supported by 10 professionally produced video series. The authors developed these videos for educating students on cybersecurity and the videos are available free to instructors from other institutions who wish to use them. The videos are filled with insights and advice from our two experts – one a former hacker and the other an experienced cybersecurity professional. This dialogue between two different sides provides a rich discussion that leads to answering many questions that people often have about cybersecurity. Further, in Exhibit 1, this chapter offers a framework for characterizing and analyzing some recent publicized data-breach cases, which can supplement discussion on cybersecurity modules. Instructors can add more cases to this source overtime. Finally, the authors share the analysis of feedback from students who went through the series. The results suggest that the students show interest in the topic, and videos helped them better understand the complexity of cybersecurity risk and controls.

Citation

Roohani, S.J. and Zheng, X. (2019), "Using Ten Teaching Modules and Recently Publicized Data-Breach Cases to Integrate Cybersecurity into Upper-Level Accounting Courses", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 23), Emerald Publishing Limited, Leeds, pp. 113-125. https://doi.org/10.1108/S1085-462220190000023007