Environmental and Human Factors Affecting the Cloud Accounting Application

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Barzegar Khandoozi Abedin; Garkaz Mansoor; SAEEDI PARVIZ; MAETOOFI ALIREZA

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Journal Paper

Paper Information

Journal: Journal of Empirical Research in Accounting Year:2020 | Volume:9 | Issue:36 Page(s): 51-69

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Title

Environmental and Human Factors Affecting the Cloud Accounting Application

Author(s)

Barzegar Khandoozi Abedin | Garkaz Mansoor | SAEEDI PARVIZ | MAETOOFI ALIREZA | Issue Writer Certificate

Keywords

Cloud accountingQ1

Cloud ReportingQ1

Information TechnologyQ2

Online ReportingQ1

Abstract

Accounting has been assisting any business activities from the origin of commerce. Due to the necessity for accurate reflection of the economic reality through financial reporting figures, accounting profession has been continuously improving. Furthermore, the Information Technology improvement and the emergence of internet have led to new ways of recording information. One of these changes is the creation of Cloud accounting. Cloud accounting as a new technology with Internet infrastructure and new approaches can have significant benefits in providing electronic accounting services. Applying this technology in accounting and reporting requires consideration of various factors. The main objective of this study is to identify and rank the factors influencing the adoption of Cloud accounting. The methodology is mixed exploratory sequential. The research has two qualitative and quantitative dimensions. This research identifies 16 factors contributing to adoption of the Cloud accounting, based on the theoretical framework and experts' opinions. Statistical population of this study is all faculty members and accounting students. The sampling method is Snowball method and single stage cluster. Using exploratory factor analysis and structural equation modeling of latent variables, the research finds that16 factors are effective in applying Cloud accounting.

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APA: Copy

Barzegar Khandoozi, Abedin, Garkaz, Mansoor, SAEEDI, PARVIZ, & MAETOOFI, ALIREZA. (2020). Environmental and Human Factors Affecting the Cloud Accounting Application. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 9(36 ), 51-69. SID. https://sid.ir/paper/387055/en

Vancouver: Copy

Barzegar Khandoozi Abedin, Garkaz Mansoor, SAEEDI PARVIZ, MAETOOFI ALIREZA. Environmental and Human Factors Affecting the Cloud Accounting Application. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2020;9(36 ):51-69. Available from: https://sid.ir/paper/387055/en

IEEE: Copy

Abedin Barzegar Khandoozi, Mansoor Garkaz, PARVIZ SAEEDI, and ALIREZA MAETOOFI, “Environmental and Human Factors Affecting the Cloud Accounting Application,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 9, no. 36 , pp. 51–69, 2020, [Online]. Available: https://sid.ir/paper/387055/en

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