Quality of Accounting Information

The Effect of Cloud Computing on Enhancing the Quality of Accounting Information

Omar Hussein Abdulrahman

This thesis aims to clarify whether cloud computing technology impacts the quality of accounting information by analyzing the qualitative characteristics of information such as relevance, reliability. This includes the benefits it offers that enhance accounting procedures, such as the speed of providing services, exchanging information, storing a vast amount of information and retrieving it easily. There is also the risks that may come with this technology, such as the possibility of data leakage or loss. To achieve the thesis objective, a questionnaire was developed and distributed randomly to a sample of academics and professionals in the field of accounting and auditing (45). The study depended on the inductive and descriptive analytical approach to answer the study's hypothesis and conclude its result. The study concluded that cloud computing has a positive impact on accounting information by a percentage of (0.79) that was gained from the study. This demonstrates that cloud computing will contribute to enhancing and fastening accounting procedures and reducing costs, time, and effort. It aligns with the ongoing development of the accounting profession. The study showed the potential offered by cloud computing to support the accounting profession and the need for all institutions to adopt and increase confidence in it.