The impact of cloud accounting on the quality of accounting information An applied study in a sample of Iraqi public shareholding companies

Abstract

The presence of many web applications in various fields of accounting is one of the most important uses, as the use of electronic systems represents one of the important means of modern means of information that is increasingly being used by institutions, companies, and all different economic units in general, and accounting information systems, especially technologies, is one of the most important developments of the Internet’s impact on the system. Accounting information. Therefore, the research aimed mainly to identify the impact of cloud accounting on the quality of accounting information in Iraqi public shareholding companies. The measurement tool (questionnaire) was used for the purpose of testing the effect of variables. The results of the research were that cloud accounting is considered one of the modern technologies based on cloud computing that helps those in charge of the system. Accounting information in performing their work easily. Cloud accounting also helps organizations reduce costs and benefit from many advantages, but this is accompanied by many possible risks that must be taken into consideration. Therefore, it has become necessary to draw companies’ attention to the advantages of cloud accounting in the long term and limit it to short-term judgment. On its ineffectiveness and comparison with traditional systems.