Original Article

Cyber Protection of Financial Data in Accounting: Implementation and Use of Cryptographic Techniques

Year: 2024 | Month: June | Volume 69 | Issue 2

References (49)

1.Abad-Segura, E., Infante-Moro, A., González-Zamar, M.D., and López-Meneses, E. 2021. Blockchain technology for secure accounting management: Research trends analysis. Mathematics, 9(14): 1631.

View at Google Scholar

2.Abdullayeva, M. and Ataeva, N. 2022. Mortgage lending with the participation of the construction-financing fund of the bank of the future. Futurity Economics & Law, 2(1): 35–44.

View at Google Scholar

3.Aldboush, H.H. and Ferdous, M. 2023. Building trust in FinTech: An analysis of ethical and privacy considerations in the intersection of big data, AI, and customer trust. Int. J. Financial Studies, 11(3): 90.

View at Google Scholar

4.Berdik, D., Otoum, S., Schmidt, N., Porter, D. and Jararweh, Y. 2021. A survey on blockchain for information systems management and security. Information Processing & Management, 58(1): 102397.

View at Google Scholar

5.Bezrukov, N., Huk, L., Chmil, H., Verbivska, L., Komchatnykh, O. and Kozlovskyi, Y. 2022. Digitalization as a trend of modern development of the world economy. WSEAS Transactions on Environment and Development, 18: 120–129.

View at Google Scholar

6.Bozhkova, V. and Halytsia, I. 2022. Mechanisms to ensure the development of the economy of the future in the context of global change. Futurity Economics & Law, 2(2): 4–13.

View at Google Scholar

7.Cheong, A., Yoon, K., Cho, S. and No, W.G. 2021. Classifying the contents of cybersecurity risk disclosure through textual analysis and factor analysis. J. Information Systems, 35(2): 179–194.

View at Google Scholar

8.Dhiman, S., Nayak, S., Mahato, G.K., Ram, A. and Chakraborty, S.K. 2023. Homomorphic encryption based federated learning for financial data security. In Proceedings of 2023 4th International Conference on Computing and Communication Systems (I3CS)16–18th March 2023. Information Technology Department, North-Eastern Hill University,Shillong, Meghalaya, India.

View at Google Scholar

9.Dong, S., Abbas, K., Li, M. and Kamruzzaman, J. 2023. Blockchain technology and application: An overview. Peer J. Computer Science, 9: e1705.

View at Google Scholar

10.Gan, Q. and Lau, R.Y.K. 2024. Trust in a ‘trust-free’system: Blockchain acceptance in the banking and finance sector. Technological Forecasting and Social Change, 199: 123050.

View at Google Scholar

11.Gulyás, O. and Kiss, G. 2023. Impact of cyber-attacks on the financial institutions. Procedia Computer Science, 219: 84–90.

View at Google Scholar

12.Gupta, I. and Jain, P. 2023. Expected impact of decentralization using blockchain based technologies. Scientific J. of Metaverse and Blockchain Technologies, 1(1): 51–56.

View at Google Scholar

13.Haapamäki, E. and Sihvonen, J. 2022. Cybersecurity in accounting research. Managerial Auditing J., 34(7): 808–834.

View at Google Scholar

14.Kapoor, A., Agarwal, V., Jindal, M. and Awasthi, S. 2023. Understanding the future of smart cities from technological and commercial point of view.p. 61–86. In S.P. Yadav et al. (eds.)Pragmatic internet of everything (IOE) for smart cities: 360-degree perspective. Bentham Science Publishers.

View at Google Scholar

15.Kumar, S., Biswas, B., Bhatia, M.S. and Dora, M. 2021. Antecedents for enhanced level of cyber-security in organisations. Journal of Enterprise Information Management, 34(6): 1597–1629.

View at Google Scholar

16.Kumar, S., Lim, W.M., Sivarajah, U. and Kaur, J. 2023. Artificial intelligence and blockchain integration in business: Trends from a bibliometric-content analysis. Information Systems Frontiers, 25(2): 871–896.

View at Google Scholar

17.Levchenko, Y., Tsizhma, Y., Slobodian, N. and Nehoda, O. 2022. Organization and planning of the enterprises of the future: Legal status. Futurity Economics & Law, 2(4): 22–29.

View at Google Scholar

18.Li, F., Lu, H., Hou, M., Cui, K. and Darbandi, M. 2021. Customer satisfaction with bank services: The role of cloud services, security, e-learning and service quality. Technology in Society, 64: 101487.

View at Google Scholar

19.Mashatan, A., Sangari, M.S. and Dehghani, M. 2022. How perceptions of information privacy and security impact consumer trust in crypto-payment: An empirical study. IEEE Access, 10: 69441–69454.

View at Google Scholar

20.Nurgaliyeva, A., Ismailova, D. and Sarybayeva, I. 2022. Regarding the prospects for the introduction of the budgeting system of international financial organizations of the future. Futurity Economics & Law, 2(3): 38–47.c

View at Google Scholar

21.Paul, P.K., Aithal, P.S. and Saavedra, R. 2022. Blockchain in Educational Development: Potentialities and Issues— Towards sophisticated Digital Education Systems, Int. App. Science and Engineering, 10(2): 75-86.

View at Google Scholar

22.Qadir, A.M.A. and Mahmood, D.S. 2023. From ledgers to blockchains: Accounting’s cool new makeover. Remittances Review, 8(4): 3808–3817.

View at Google Scholar

23.Redko, K., Borychenko, O., Cherniavskyi, A., Saienko, V. and Dudnikov, S. 2023. Comparative analysis of innovative development strategies of fuel and energy complex of Ukraine and the EU countries: International experience. Int. J. Energy Economics and Policy, 13(2): 301.

View at Google Scholar

24.Rodgers, W., Alhendi, E. and Xie, F. 2019. The impact of foreignness on the compliance with cybersecurity controls. J. World Business, 54(6): 101012.

View at Google Scholar

25.Ruba, N. and Khadir, A.S.A. 2023. Time variant password Okamoto–Uchiyama cryptography based three layer authentication for secured financial transaction. Int. J. Intelligent Systems and Applications in Engineering, 12(8s): 404–413.

View at Google Scholar

26.Shah, S.S. and Shah, S.A.H. 2023. Trust as a determinant of social welfare in the digital economy. Social Network Analysis and Mining, 14: 79.

View at Google Scholar

27.Smith, K.J. and Dhillon, G. 2020. Assessing blockchain potential for improving the cybersecurity of financial transactions. Managerial Finance, 46(6): 833–848.

View at Google Scholar

28.Uddin, M.H., Ali, M.H. and Hassan, M.K. 2020a. Cybersecurity hazards and financial system vulnerability: A synthesis of literature. Risk Management, 22(4): 239–309.

View at Google Scholar

29.Uddin, M.H., Mollah, S. and Ali, M.H. 2020b. Does cyber tech spending matter for bank stability? Int. Rev. of Financial Analysis, 72: 101587.

View at Google Scholar

30.Xuereb, K., Grima, S., Bezzina, F., Farrugia, A. and Marano, P. 2019. The impact of the general data protection regulation on the financial services’ industry of small European states. Int. J. Economics and Business Administration, 7(4): 243–266.

View at Google Scholar

31.Yekimov, S., Murenets, I., Saienko, V., Ganna, B., Shmorgun, L. and Sudorgin, M. 2023. Optimization of accounting and management accounting at an agricultural enterprise through document management reengineering in globalization conditions. E3S Web of Conferences, 376: 05005.

View at Google Scholar

32.Yu, H. 2023. Application of blockchain technology in the data processing security system of financial enterprises. Security and Privacy, 6(2): e230.

View at Google Scholar

33.Zhao, Q., Chen, S., Liu, Z., Baker, T. and Zhang, Y. 2020. Blockchain-based privacy-preserving remote data integrity checking scheme for IoT information systems. Information Processing & Management, 57(6): 102355.

View at Google Scholar

34.Arcaya, M.C., Arcaya, A.L. and Subramanian, S.V. 2015. Inequalities in health: definitions, concepts, and theories. Global Health Action, 8(1): 27106.

View at Google Scholar

35.Arpey, N.C., Gaglioti, A.H. and Rosenbaum, M.E. 2017. How socio-economic status affects patient perceptions of health care: a qualitative study. Journal of Primary Care & Community Health, 8(3): 169-175.

View at Google Scholar

36.Benson, J. and Britten, N. 2002. Patients’ decisions about whether or not to take antihypertensive drugs: qualitative study. BMJ., 325(7369): 873.

View at Google Scholar

37.Burnier, M. and Egan, B.M. 2019. Adherence in hypertension: a review of prevalence, risk factors, impact, and management. Circulation Research, 124(7): 1124-1140.

View at Google Scholar

38.Clark, A.E. and Oswald, A.J. 1996. Satisfaction and comparison income. Journal of Public Economics, 61(3): 359-381.

View at Google Scholar

39.Delavar, F., Pashaeypoor, S. and Negarandeh, R. 2020. The effects of self-management education tailored to health literacy on medication adherence and blood pressure control among elderly people with primary hypertension: A randomized controlled trial. Patient Education and Counseling, 103(2): 336-342.

View at Google Scholar

40.Gordon, D.P. 2023. Managing Hypertension in Primary Care With the DASH Diet Plan (Doctoral dissertation, Grand Canyon University).

View at Google Scholar

41.Hardman, R., Begg, S. and Spelten, E. 2020. What impact do chronic disease self-management support interventions have on health inequity gaps related to socio-economic status: a systematic review. BMC Health Services Research, 20: 1-15.

View at Google Scholar

42.Koçkaya, G. and Wertheimer, A. 2011. Can we reduce the cost of illness with more compliant patients? An estimation of the effect of 100% compliance with hypertension treatment. Journal of Pharmacy Practice, 24(3): 345-350.

View at Google Scholar

43.Krug, E., Dahlberg, L.L., Mercy, J.A., Zwi, A.B., Lozano, R., 2002. Violence: a global public health problem. World Report on Violence and Health, Geneva, Switzerland: World Health Organization; pp. 1-21.

View at Google Scholar

44.Kuhmmer, R., Lazzaretti, R.K., Guterres, C.M., Raimundo, F.V., Leite, L.E.A., Delabary, T.S. ... and Polanczyk, C.A. 2016. Effectiveness of multidisciplinary intervention on blood pressure control in primary health care: a randomized clinical trial. BMC Health Services Research, 16: 1-13.

View at Google Scholar

45.Leggat, S.G. 2004. Healthy children, healthy country: the use of governing instruments in shifting the policy paradigm. Australia and New Zealand Health Policy, 1(1).

View at Google Scholar

46.Onunekwu, V.C. 2023. Use of Education to Improve Medication Adherence for Adults With Hypertension (Doctoral dissertation, University of Massachusetts Global).

View at Google Scholar

47.Shi, S., Shen, Z., Duan, Y., Ding, S. and Zhong, Z. 2019. Association between medication literacy and medication adherence among patients with hypertension. Frontiers in Pharmacology, 10: 822.

View at Google Scholar

48.Smith, D.L. (2009). Health care disparities for persons with limited English proficiency: Relationships from the 2006 Medical Expenditure Panel Survey (MEPS). Journal of Health Disparities Research and Practice, 3(3): 4.

View at Google Scholar

49.World Health Organization. 2003. Adherence to long-term therapies: evidence for action. World Health Organization.

View at Google Scholar

@ Journal of Animal Research | In Association with Association of Mastitis

62803766 - Visitors since March 23, 2019