Areas Of Benefiting From The Electronic Cloud In Accounting Information Systems / A Study In Some Selected Iraqi Companies

Abstract

Electronic cloud (according all its concepts used by researchers) represents an important development in the environment of information technologies that must be taken care of by researchers in field of accounting information systems (AISs) due to its direct effects on accounting work and in what may lead to increasing efficiency and effectiveness of AISs that operate in IT environment. This research discussed some concepts related to use of the electronic cloud in the work of AISs with a focus on concept of cloud accounting that dealt with the nature of accounting work in light of use of the electronic cloud and the expected effects resulting from that, and then identifying most important requirements for use of the electronic cloud in work of AISs. The field study was carried out in a number of Iraqi companies to find out the extent of benefiting from the electronic cloud in the work of accounting information systems through the study sample, which included a group of employees in accounting work and information technologies. It was concluded that there are several areas through which cloud storage and computing are used. Cloud down to cloud accounting applications.