تأثير الحوسبة السحابية في كفاءة نظم المعلومات المحاسبية : دراسة استطلاعية لآراء عينة من الأكاديميين و المهنيين في العراق

الملخص EN

The current research aims to provide a theoretical framework that tests the correlation and impact between cloud computing and the efficiency of accounting information systems, as cloud computing has achieved a major change in the economics and sustainability of information and communications technology, which is one of the most innovative technological models for the development and exploitation of infrastructure resources at the world level, as this provides The model is a shift from purchasing infrastructure and technological applications for it as a product that is acquired to a well-served service, so the user no longer needs to search for large financing to purchase infrastructure equipment and related applications and their operating license, The accounting profession was not in isolation from keeping pace with these technological developments, as those responsible and practitioners must understand these changes that require reorganizing the work of the economic units they serve, and accountants must realize the need to analyze and evaluate the effects and changes that affect accounting information systems.

The research aims to frame the theoretical concepts of cloud computing and efficient accounting information systems in the academic part, and building the practical side in the light of the construction of the assumptions and analysis of the views by using the method of the questionnaire that was prepared and analyzed using statistical applications and display the research and its findings and proposals results in the light of that