Research Article
Cybersecurity Challenges in AI - Integrated Accounting and Auditing Systems: Empirical Evidence from Vietnam
Huong Nguyen Thi Mai*
Issue:
Volume 15, Issue 3, September 2026
Pages:
58-69
Received:
5 June 2026
Accepted:
22 June 2026
Published:
8 July 2026
Abstract: The rapid proliferation of artificial intelligence (AI) and digital transformation technologies in the Vietnamese business environment has profoundly altered the landscape of accounting and auditing, simultaneously introducing new and complex information security challenges. This study applies the Technology-Organization-Environment (TOE) framework to examine factors affecting Accounting Information Security (AISe) in Vietnamese enterprises during the ongoing digital transformation. The research model integrates four independent variables — Senior Management Support (TMS), Information Security Culture (SC), Quality of Accounting Information Systems (QAIS), and Cybersecurity Readiness (CSR) — and constructs the dependent variable AISe as a second-order formative construct encompassing three dimensions of the CIA triad: Confidentiality (CISe), Integrity (IISe), and Availability (AvISe). Using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0, the study analyzed data collected from 228 respondents across Vietnamese enterprises. Results show that QAIS exerts the strongest positive influence on AISe (β = 0.570, p < 0.001), followed by SC (β = 0.152, p = 0.047) and CSR (β = 0.151, p = 0.046). TMS does not directly affect AISe but exerts a strong indirect effect through SC (β = 0.777, p < 0.001). The model explains 69.4% of variance in AISe (R2 = 0.694). These findings offer empirical evidence supporting the integrated role of technological and organizational factors in securing accounting information within Vietnam's developing digital economy. Recent developments in AI governance, including Resolution No. 57-NQ/TW (2024) and Vietnam's national AI transformation strategy (2025-2026), further underscore the urgency of these findings for policy and practice.
Abstract: The rapid proliferation of artificial intelligence (AI) and digital transformation technologies in the Vietnamese business environment has profoundly altered the landscape of accounting and auditing, simultaneously introducing new and complex information security challenges. This study applies the Technology-Organization-Environment (TOE) framework...
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Research Article
The Types of Investment Assets Held by Private Pension Funds and Their Impact on Economic Output
Andrews Doeh Agblobi*,
Emmanuel Asigbey,
Ohene Rachel Ofosua
Issue:
Volume 15, Issue 3, September 2026
Pages:
70-80
Received:
23 May 2026
Accepted:
4 June 2026
Published:
22 August 2026
DOI:
10.11648/j.eco.20261503.12
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Abstract: The types of investment that are undertaken by pension institutions, especially private pension funds has been a debate in most countries. The desire of whether to invest in alternatives investment such as infrastructural or government securities may be a matter of policy guidelines issued by the government authorities. The objective of this study was to investigate the effect of the types of investment of private pension funds on the economic output in Ghana. The motivation behind this research was the fact that other researchers focused more on public pension schemes without recourse to the private sector of administering pension in Ghana. This is a quantitative research study that employed Ordinary Least Squared method using quarterly data set from National Pension Regulation Authority ranging from 2018-2023. The findings revealed that the investment of private pension funds in government securities has influenced the economic output of Ghana significantly. Thus, for every unit increased of investment in the purchase of the government securities had a 0.4409 increase in economic activities of the country. Likewise, other assets such bank securities and equities have all had a positive and significant impact on the economy. The study recommends that the private pension fund assets allocation spectrums are widened to promote diversification, reduce risk and to influence the economic output.
Abstract: The types of investment that are undertaken by pension institutions, especially private pension funds has been a debate in most countries. The desire of whether to invest in alternatives investment such as infrastructural or government securities may be a matter of policy guidelines issued by the government authorities. The objective of this study ...
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