أثر تطبيق الحوسبة السحابية على جودة المعلومات المحاسبية

Abstract

This study aims to analyze the impact of cloud accounting on the quality of accounting information at the Agricultural and Rural Development Bank (BADR), focusing on key information quality characteristics such as accuracy, reliability, relevance, and clarity. The descriptive-analytical approach was adopted, with the theoretical part addressing the concept of cloud accounting, its advantages, and implementation requirements, in addition to reviewing and analyzing relevant previous studies. In the practical part, a questionnaire was designed and distributed to a sample of accounting and auditing staff within the bank to assess the extent to which the use of cloud accounting affects the quality of accounting information. The results of the study revealed no significant impact of cloud accounting on the quality of accounting information at BADR. The findings indicated that the adoption of this technology has not led to a noticeable improvement in the quality of produced accounting information. This lack ofimpact isattributedto severalfactors,including limited stafftraining, insufficient awareness of cloud-based systems, and challenges related to technological infrastructure. The study recommends enhancing technical training and improving the digital infrastructure within the bank to ensure effective utilization of cloud accounting in the future.