أنموذج محاسبي لتحديد التكلفة الإجمالية لملكية الخدمات التعليمية السحابية: دراسة تطبيقية في جامعة الموصل

Abstract EN

The research aims to provide an accounting model for determining the Total Cost of Ownership (TCO) of educational cloud services to enable the decision-maker to understand the main factors associated with the costs of cloud services.

The research presents a proposed model to measure these costs in Iraqi educational organizations, and apply the model at the University of Mosul, based on the Total Cost of Ownership (TCO) model, to increase cost transparency and reduce concern about the true cost of cloud services.

The research assumes that the Total Cost of Ownership (TCO) model captures all costs that arise over the lifecycle of education cloud services and achieves an adequate cost of service measurement.

The research concluded with several results, the most important of which is that the advantage of payment based on the use that characterizes cloud services provides great financial flexibility for Iraqi universities because of the uneven number of users of educational services, which contributes to assistance.

Universities achieve their goals at the lowest costs.

The research recommends that Iraqi universities adopt the proposed accounting model to determine the costs of educational cloud services and adopt its results for the purpose of evaluating and comparing services, as well as the possibility of employing the model in determining the costs of other type of cloud services.