Managing Cyber Security Costs for Sustainable Competitive Advantage

Abstract

Because of information technology, accounting systems need to manage cyber security operations. Cyber security plays a critical role and controlling information has become challenging task. The firms should measure and the costs related with applying cyber security plans. We developed a thinking to know the cyber security costs and the dimensions within the cyber security Framework produced by the airport affect on sustainable competitive advantage in response to the cyber security Improvement. The population consists of 6 airports in Iraq, and the sample size was 232 employers. The hypotheses formulated were tested with F-test statistics using Eviews software package version 12. This study focuses on the cyber security costs in the international era may be easily adopted by firms that are interested in improving competitive advantage. Findings show that managing and constantly improving cyber security operations costs positively have affected sustainable competitive advantage. The paper argued that changes in the sustainable competitive advantage that should be segmented in cost accounting systems to reflect whether those tasks are being performed as fit. Then, the conclusion for companies may also wish to customize the plans to better performance with their unique systems, structures, and work processes.