Strengthening Cybersecurity of Public Accounting Data in Algeria: A Comparative Analysis of Gaps and Challenges with Developed Countries

Abstract: The study revealed that accounting data faces numerous threats, including viruses, ransomware attacks, and cyber fraud, which compromise data accuracy and reliability. Compared to developed nations like the United States and Germany, Algeria lags in cybersecurity due to inadequate technical infrastructure, a shortage of specialized personnel, and weak legislation and security policies. Using a comparative analytical approach, the study assessed cybersecurity levels in Algeria versus developed countries, identifying key gaps and challenges. The findings underscored the need for stringent cybersecurity policies, advanced protection tools, and continuous professional training. It emphasized the importance of raising awareness and providing specialized training programs to enhance understanding of cybersecurity and effective protection measures, thereby improving overall cybersecurity and safeguarding accounting data. Keywords: Cybersecurity, Accounting Data, Public Accounting, Cyberattacks, Cybersecurity.