إدراك المحاسب المالي لأثر تقنية الحوسبة السحابية على المحاسبة: دراسة ميدانية على عينة من المحاسبين الماليين في الجزائر

Abstract EN

This study aimed to explore the level of knowledge of the practitioners of the financial accounting in Algeria with cloud computing and its technical characteristics used in the field of accounting, and to explore the degree of their Perception of the positive and negative impact resulting from the use of this technology in various accounting works.

To achieve these aims, we have designed and distributed a questionnaire to collect primary data from a random sample of 52 financial accountants in Algeria, which we have analyzed using various appropriate statistical methods to test the validity of hypotheses or not through the (spss) program.

The study concluded that the sample members have a weak and limited knowledge of the characteristics of the cloud computing used in financial accounting, because this technology is still in its early stages in the Algerian business environment.

As for the positive and negative impact of cloud computing technology, the sample members had a conservative opinion about it, because this technology is unfamiliar to them and they did not deal with it, meaning that according to their opinion, it is difficult to judge this technology, whether positively or negatively, without practice.

This study also confirmed the existence of a direct relationship between informing the sample members of the latest developments in information technology and their Perception of the characteristics of cloud computing used in accounting.