The impact of using cloud computing on the quality of accounting information and its reflection on the development of international financial reporting standards" IFRS

Abstract

The research aims to study the effect of using cloud computing on the quality of accounting information and its reflection on the development of international financial reports. The research study the general framework for applying cloud computing and the most important advantages and risks faced by that apply in general and in the accounting field in particular, and to expose the impact of applying cloud computing on the quality of accounting information. We concluded that despite the benefits of cloud computing in the field of accounting, which affects the quality of accounting information and the speed of access to it, there are risks from that application, risks related to physical capabilities, and the lack of laws and legislation in this regard, or security and confidentiality, risks of information as a result of procedural gaps in the application or risks related to the practical qualification of those in charge of application.