المحاسبة السحابية كآلية لتعزيز الإفصاح المحاسبي الالكتروني: دراسة لعينة من المهنيين والأكاديميين

Abstract

This study aims to determine the impact of cloud accounting on enhancing electronic accounting disclosure from the perspectives of professionals and academics. The research problem was solved using a descriptive method in the theoretical aspect by discussing the basic concepts of the study variables. Additionally, the practical aspect involved distributing a survey to a sample of participants in the accounting and finance sectors. The data were processed and analyzed using SPSS v28 and JASP software. The study concluded that there is a statistically significant positive relationship between the use of cloud accounting and the quality of electronic accounting disclosure, according to the views of professionals and academics in the fields of accounting and finance.