Title: Quantum Computing and Cybersecurity in Accounting and Finance: Current and Future Challenges and the Opportunities for Securing Accounting and Finance Systems in the Post-Quantum World Show Chinese title

Title: 量子计算与会计和金融中的网络安全：当前和未来的挑战以及在后量子世界中保护会计和金融系统的机遇

Abstract: Quantum computing is transforming the world profoundly, affecting businesses, organisations, technologies, and human beings' information systems, and will have a profound impact on accounting and finance, particularly in the realm of cybersecurity. It presents both opportunities and risks in ensuring confidentiality and protecting financial data. The purpose of this article is to show the application of quantum technologies in accounting cybersecurity, utilising quantum algorithms and QKD to overcome the limitations of classical computing. The literature review reveals the vulnerabilities of the current accounting cybersecurity to quantum attacks and the need for quantum-resistant cryptographic mechanisms. It elaborates on the risks associated with conventional encryption in the context of quantum capabilities. This study contributes to the understanding of how quantum computing can transform accounting cybersecurity by enhancing quantum-resistant algorithms and using QKD in accounting. The study employs PSALSAR systematic review methodology to ensure rigour and depth. The analysis shows that quantum computing enhances encryption techniques to superior possibilities than classical ones. Using quantum technologies in accounting minimises data breaches and unauthorised access. The study concludes that quantum-resistant algorithms and quantum key distribution (QKD) are necessary for securing the accounting and finance systems of the future. Keywords Quantum Computing, Cybersecurity, Accounting, Machine Learning, Artificial Intelligence, Quantum Key Distribution, Operations Management Show Chinese abstract

Abstract: 量子计算正在深刻地改变世界，影响着企业、组织、技术以及人类的信息系统，并将对会计和金融产生深远的影响，特别是在网络安全领域。 它在确保机密性和保护财务数据方面既带来了机遇也带来了风险。 本文的目的是展示量子技术在会计网络安全中的应用，利用量子算法和QKD来克服经典计算的局限性。 文献综述揭示了当前会计网络安全对量子攻击的脆弱性以及需要量子抗性密码机制。 它详细说明了在量子能力背景下传统加密相关的风险。 本研究通过增强量子抗性算法并利用QKD在会计中，有助于理解量子计算如何变革会计网络安全。 本研究采用PSALSAR系统综述方法以确保严谨性和深度。 分析表明，量子计算使加密技术比经典方法具有更优越的可能性。 在会计中使用量子技术可以减少数据泄露和未经授权的访问。 研究结论认为，量子抗性算法和量子密钥分发（QKD）对于保护未来的会计和财务系统是必要的。 关键词 量子计算，网络安全，会计，机器学习，人工智能，量子密钥分发，运营管理