أثر اعتماد المحاسبة السحابية على فعالية إعداد التقارير المالية في المؤسسات الاقتصادية دراسة حالة مؤسسة اتصالات الجزائر- عين تموشنت، سيدي بلعباس

Abstract

The aim of the study was to investigate the impact of adopting cloud accounting on the effectiveness of financial reporting at the Algerian Telecommunications Company – Ain Temouchent, Sidi Bel Abbes. The study focused on comparing cloud accounting with traditiona l accounting by highlighting the fundamental concepts of cloud accounting. To achieve this objective, a descriptive-analytical approach was used, with a questionnaire as the data collection tool. The study was conducted on a sample of 40 employees, and data analysis was performed using the SPSS v.20 statistic alanalysis program.

The study found a statistically significant positive impact of cloud accounting on the quality and transparency of financial reports. It also showed that cloud accounting improves the accuracy and speed of financial reporting, as well as enhances the immediate access to financial data.