The development and implementation of a national cybersecurity strategy (NCS) is becoming increasingly common for countries around the world that seek to define an approach for addressing their cybersecurity risks. Although past research has sought to classify the individual characteristics contained within an NCS, it remains unclear how the core content within a strategy evolves over time in the face of new cyber threats and fluctuating priorities. By better understanding such changes (and their underlying drivers), policy makers can be increasingly attuned to essential NCS updates and citizens can more readily evaluate the adequacy of their country's plans. This study examines multiple NCS versions in Canada, the United Kingdom, and Australia using a qualitative, content analysis approach. Our results point to four core themes that characterize NCS stability and change over time. Based on our observations, we articulate several theoretical propositions and outline a plan for future research.
The study of cybersecurity issues plays a fundamental role in accounting information systems (AIS) research. However, as the importance of cybersecurity has continued to grow in other disciplines, such as computer science and management information systems, it has become less clear what is distinct about AIS-based cybersecurity research, what unique insights AIS research has contributed to the study of cybersecurity, and what promising directions for AIS research into cybersecurity remain untapped. In order to answer these questions, we perform a literature review covering 56 articles published in eleven AIS-oriented journals. We find four distinct, yet related, categories of research inquiry: cybersecurity risks and threats, cybersecurity controls, cybersecurity-related assurance, and cybersecurity breaches. In highlighting the key insights uncovered from these four areas, we frame ‘what we know’, as well as ‘what remains to be learned’ by outlining a detailed proposal of future research opportunities for AIS researchers.
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