أثر التكامل بين سلاسل الكتل و الحوسبة السحابية على جودة التقارير المالية الرقمية : مدخل مقترح

الملخص EN

The research aims to study the expected impact of the application of cloud blockchain (CBC) on the quality of digital financial reports, the research presents a suggested approach for the integration between block chain and cloud computing, where the focus is on block chain technology in providing systems to achieve the security of accounting data and protect it from manipulation, and cloud computing works to provide additional storage capacity for blocks to protect accounting data from loss.

the proposed approach depends on a set of ingredients and achieves many potential benefits to improve the quality of digital financial reports from the perspective of the usefulness of accounting information.

financial reports, and the research found that the application of the cloud-blockchain approach can positively and significantly affect the quality of digital financial reports, by providing reliable and timely financial reports that are verifiable, comparable and appropriate for the purpose for which they were prepared.