Quantum Computing and Cybersecurity in Accounting and Finance in the Post-Quantum World: Challenges and Opportunities for Securing Accounting and Finance Systems

Quantum technology is significantly transforming businesses, organisations, and information systems. It will have a significant impact on accounting and finance, particularly in the context of cybersecurity. It presents both opportunities and risks in maintaining confidentiality and protecting financial data. This study aims to demonstrate the application of quantum technologies in accounting cybersecurity, utilising quantum algorithms and QKD to overcome the limitations of classical computing. The literature review emphasises the vulnerabilities of current accounting cybersecurity to quantum attacks and highlights the necessity for quantum-resistant cryptographic mechanisms. It discusses the risks related to traditional encryption methods within the context of quantum capabilities. This research enhances understanding of how quantum computing can revolutionise accounting cybersecurity by advancing quantum-resistant algorithms and implementing QKD in accounting systems. This study employs the PSALSAR systematic review methodology to ensure thoroughness and rigour. The analysis shows that quantum computing pushes encryption techniques beyond classical limits. Using quantum technologies in accounting reduces data breaches and unauthorised access. This study concludes that quantum-resistant algorithms and quantum key distribution (QKD) are crucial for securing the future of accounting and finance systems.