ROLE OF DIGITAL TECHNOLOGIES BASED ON CYBERSECURITY AWARENESS IN ENHANCING FIRMS’ PERFORMANCE: DIGITAL ACCOUNTING SYSTEMS SETTING
DOI:
https://doi.org/10.2478/eoik-2025-0070Keywords:
Cybersecurity awareness, Digital accounting systems, Organization Performance, information security, Intention to use, SMEs.Abstract
Regarding the endeavors of this study, managing cybersecurity policies and producers within organizations suggests increasing the efficiency of digital accounting systems and, eventually, the overall performance among Small-Medium Enterprises (SMEs) in Jordan. Using a quantitative approach, 435 employees from SEMs 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 reveal that employees’ cybersecurity awareness significantly influences their adoption of digital accounting systems. Furthermore, the results 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 performance. Finally, the primary practical insight is that policymakers in SEMs are encouraged to employ assertive policies and procedures regarding cybersecurity settings to obtain digital accounting quality and enhance overall business performance.
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