Being Responsible in Cybersecurity:A multi-layered perspective

The paper posits that in the increasingly connected digital landscape, there is a growing need to examine the scale and scope of responsible cybersecurity. In an exploratory study that involved qualitative interviews with senior cybersecurity professionals, we identify different layers of responsible cybersecurity that span across techno-centric, human-centric, organizational (intra and inter) and societal perspectives. We present these in an onion-shaped framework and show that collectively these diverse perspectives highlight the linked responsibilities of different stakeholders both within and beyond the organization. The study also finds that senior leadership plays a crucial role in fostering responsible cybersecurity across the different layers. Implications for research and practice are discussed

Exploring the role of management accounting in building sustainability and resilience

The COVID-19 pandemic highlighted and exacerbated pre-existing social, economic, and governance challenges while creating new complexities. More recent economic and geo-political developments such as the Russia-Ukraine War, global inflation surge and major adverse weather events have presented new challenges. As management accountants navigate these issues, they are positioned as key players in addressing immediate crises and fostering long-term adaptability. They can redefine their role to play an increasingly significant part in organisational resilience, tasked with ensuring that organisations are equipped to withstand and adapt to various disruptions while maintaining long-term, sustainable practices.Resilience has been understood in different ways, including in relation to stability, recovery, adaptation, and growth. However, the lack of a unified framework has led to a “jingle-jangle fallacy” where different approaches to resilience coexist without clarity. While the literature on resilience reveals a range of framings and definitions across disciplines, it is commonly defined as the ability of individuals, teams, or organisations to adapt, recover, and thrive in the face of adversity. In this report, we apply this understanding as the lens for exploring the role of management accounting in building sustainability and resilience.Management accounting scholars have long investigated the role of professionals and organisations in supporting decision-making in the context of sustainability strategy formulation and implementation, measuring and assessing sustainability, sustainability reporting and disclosure, supply chain sustainability, circular economy and resource efficiency.Sustainability is defined here as a triple-bottom-line concept encompassing environmental, social, and financial viability. While links between sustainability and resilience are often acknowledged, empirical evidence remains scarce on how management accounting can effectively support both. This report aims to provide insights and practical guidance to support management accountants and organisations in developing integrated approaches that effectively align sustainability initiatives with resilience strategies. The findings show two key themes:1. The first theme highlights how organisations are evolving their management accounting practices to enhance resilience in response to external disruptions, focusing on dynamic budgeting, enhanced risk management, supply chain transparency, stakeholder engagement, and innovation.2. The second theme sheds light on how organisations have integrated sustainability metrics into management accounting, providing a balanced view of financial performance alongside environmental and social responsibilities. Although our study focuses on garment firms, the practices we document (such as managing complex supply chains, accelerating forecasting cycles, embedding ESG metrics, fostering cross-functional collaboration, and leveraging data-driven transparency) address challenges that are common to many industries facing volatility, regulatory change, and heightened stakeholder expectations. These findings reflect broader opportunities for management accountants in firms that operate across diverse sectors, particularly those with extensive supply chains, a mix of mass-market and premium positioning, and a growing need to integrate data analytics, ESG indicators, and scenario planning into their financial control processes. Accordingly, the insights and recommendations presented in this report can be adapted beyond the garment industry to support more resilient and sustainability-oriented management accounting practices across sectors. <br/

Illusory speeding-up and slowing-down of objects moving at constant speed emerges from natural motion detection algorithms

The footsteps illusion is a perceptual illusion in which two bars moving atthe same constant speed on a stripey background are seen as alternatelyaccelerating and decelerating like footsteps. The cortical mechanisms thatgive rise to footsteps and similar illusions remain to be fully understoodand may reveal important neural computations. Using an implementationof the biologically inspired correlational model of motion detection,the 2-Dimensional Motion Detector, this study had three aims. First,reproducing perceptual speed oscillations in model simulations. Second,mapping empirical reports of multiple illusion configurations onto modeloutputs. Third, inferring from the successful model, the perceptual roleof multi-scale spatio-temporal channels. We developed a 2-DimensionalMotion Detector implementation adding a global (single value) frame-by-framedynamic readout to quantify continuous and oscillating responsecomponents. We confirmed that an expected signature oscillatory motionresponse corresponded to the footsteps illusion, demonstrating that itsamplitude varied according to empirically measured illusion strength.We showed that with a global readout, the inherent pattern and contrastdependence of correlation detectors is sufficient to reproduce the surprisingperceptual illusion. This evidence suggests spacetime correlation may bea fundamental sensory computation across species, with complementaryfiltering and global pooling operations adapted for various complex phenomena

Speed vs Accuracy in Goal Recognition for Time-Sensitive Applications: a Game-Theoretic Approach

This work addresses a specific case of Goal Recognition (GR), wherea malicious actor (the attacker) seeks to reach and damage one ofseveral sensitive targets, while the observer (the defender) mustidentify the attacker’s target and allocate limited resources to pro-tect it. Focusing on real-world physical and cyber security scenarios,the defender faces a trade-off between acting early, with limited in-formation, or waiting for more data but risking insufficient time todefend. Our contributions include introducing a game-theoretic for-mulation of this instance of GR, which captures the time-sensitivenature of these scenarios, and providing an efficient method tocompute Nash equilibria using the fictitious play learning scheme.Experimental results confirm that our method equips the defen

Being Responsible in Cybersecurity:A multi-layered perspective

The paper posits that in the increasingly connected digital landscape, there is a growing need to examine the scale and scope of responsible cybersecurity. In an exploratory study that involved qualitative interviews with senior cybersecurity professionals, we identify different layers of responsible cybersecurity that span across techno-centric, human-centric, organizational (intra and inter) and societal perspectives. We present these in an onion-shaped framework and show that collectively these diverse perspectives highlight the linked responsibilities of different stakeholders both within and beyond the organization. The study also finds that senior leadership plays a crucial role in fostering responsible cybersecurity across the different layers. Implications for research and practice are discussed