Resumen de The Impact of Using the Cloud Computing Upon the Quality of Accounting Information and it's Reflection Upon the Development of the World Standards of Financial Reports in Jordanian Corporations

Ahmad Ibrahim Mtawaa Kmaleh

• Purpose: This study seeks to examine the impact of cloud computing on the quality of accounting information and its alignment with international financial reporting standards. The researcher randomly selected a group of corporations as a representative sample of those adopting cloud computing. The study employed both theoretical and applied research methods, including file and record analysis and interviews with key personnel, to draw conclusions.

    Design/Methodology/Approach: The research methodology involved the selection of a random group of corporations for analysis. The study combined theoretical exploration with practical examination of files and interviews with relevant stakeholders, such as managers and accountants. This approach allowed for a comprehensive assessment of the impact of cloud computing on accounting information quality.

    Findings: The study yielded several key findings; Cloud computing relies on multiple components, including customers, infrastructure, applications, and platforms. The adoption of cloud computing positively influences the quality and credibility of accounting information. However, there are inherent risks associated with cloud computing, including security, contractual issues, and potential human errors. These risks must be addressed.

    Research, Practical & Social implications: This research carries significant implications; The accounting profession must develop a code of conduct addressing the risks associated with cloud computing. Regulations and procedures governing the relationship between service providers and users need updating, with a focus on contractual and control aspects. Training programs should be implemented to educate both service providers and users about cloud computing, mitigating associated risks. Stringent regulations should be enacted to safeguard the confidentiality of accounting information, preventing unauthorized access or disclosure.

    Originality/Value: This study's originality lies in its comprehensive exploration of cloud computing's impact on accounting information quality and its practical implications for financial reporting. The research contributes valuable insights for professionals, regulators, and organizations adopting cloud technologies in the field of accounting.