العوامل المؤثرة على توجه الشركات لاعتماد على المحاسبة السحابية : دراسة تطبيقية على شركات المساهمة العاملة في إقليم كوردستان

Abstract EN

This study aims to the most important factors affecting companies ’orientation to rely on cloud accounting for joint stock companies operating in the Kurdistan Region, and to provide an overview of the concept of cloud accounting, its benefits, constraints and risks.

Cloud accounting is one of the new developments that will reshape the accounting profession due to the rapid dynamic changes and developments in the environment surrounding this profession.

The term cloud accounting refers to accounting information systems that can be accessed immediately at any time, and from anywhere, through a connection to the Internet without the need to pre-install accounting software on computers or servers in the facility.

And given the presence of the most important factors affecting the direction of companies to rely on cloud accounting, the study was based on a hypothetical model based on four assumptions, and a questionnaire was developed to collect field-side data for the study, and through the use of the statistical method the results were analyzed and hypotheses tested, and the results of the study supported interest in the reliability of the system , Cloud confidence and ease of use The system has importance with decisions related to relying on cloud accounting.

The study also recommends that companies highlight the expected benefits from cloud accounting applications to build more positive programs towards that cloud without neglecting their ease of use by finding the appropriate and appropriate combination of their resources and technological capabilities in terms of technological and financial factors and risks in particular