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

Abstract EN

Cloud computing is one of the modern technologies that are used within information technologies in various fields, and since accounting information systems represent open systems that affect and affect the environment in which they operate within its scope, which is the business environment, it was necessary to research how to benefit from this technology in developing accounting information systems up to what contributes to achieving and increasing its effectiveness.

The research dealt with a presentation of the concept of cloud computing and the areas of its use in the work of accounting information systems through the extent of its contribution to achieving the qualitative characteristics of accounting information through which it is possible to achieve the quality of financial reports that represent the outputs of accounting information systems and thus contribute to achieving the effectiveness of accounting information systems through their achievement.

For the purposes of the users of financial reports to reach their judgment on the effectiveness of accounting information systems.

The study has been strengthened by raising a set of questions answered by a group of academics and professionals in the field of accounting in Iraq, through which it was concluded that there is a direct positive impact of using cloud computing in the work of accounting information systems, which contributes to achieving and increasing its effectiveness through participation.

In the availability of a set of qualitative characteristics of the accounting information contained in the financial reports that are presented to all entities that use them in making various decisions.