How to cite this paper
Musa, A. (2024). The effect of cloud computing on accounting information quality: Empirical study in Saudia Arabia.International Journal of Data and Network Science, 8(3), 1369-1378.
References
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Ahmed, H. A. S., Ali, M. H., Kadhum, L. M., Bin Zolkipli, M. F., & Alsariera, Y. A. (2017). A review of challenges and security risks of cloud computing. Journal of Telecommunication, Electronic and Computer Engineering, 9(1–2), 87–91.
Albugmi, A., Alassafi, M. O., Walters, R., & Wills, G. (2016, August). Data security in cloud computing. In 2016 Fifth International Conference on Future Generation Communication Technologies (FGCT) (pp. 55-59). IEEE.
Alghamdi, F., Sharma, D., & Sathye, M. (2019). Investigating the factors affecting the adoption of cloud computing in SMEs: A case study of Saudi Arabia. Lecture Notes in Business Information Processing, 341(January), 158–176. https://doi.org/10.1007/978-3-030-11395-7_15
Alharbi, S. T. (2012). Users’ acceptance of cloud computing in Saudi Arabia: an extension of technology acceptance mod-el. International Journal of Cloud Applications and Computing (IJCAC), 2(2), 1-11.
Alhammadi, A., Stanier, C., & Eardley, A. (2015). The determinants of cloud computing adoption in Saudi Arabia. Com-puter Science & Information Technology, pp. 55–67, DOI:10.5121/csit.2015.51406.
Ali, Y., & Thakur, U. (2017). Awareness and Adoption of Cloud Based Accounting By Qualified Chartered Accountants in Udaipur District of Rajasthan: an Empirical Study. Indian Journal of Accounting (IJA) ISSN, 49(2), 77–82.
Binz-Astrachan, C.B., Patel, V.K., & Wanzenried, G. (2014). A comparative study of CB-SEM and PLS-SEM for theory development in family firm research. Journal of Family Business Strategy, 5(1), 116-128.
Bolodeoku, P. B., Igbinoba, E., Salau, P. O., Chukwudi, C. K., & Idia, S. E. (2022). Perceived usefulness of technology and multiple salient outcomes: the improbable case of oil and gas workers. Heliyon, 8(4), e09322. https://doi.org/10.1016/j.heliyon.2022.e09322
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
Dimitriu, O., & Matei, M. (2015). Cloud Accounting: A New Business Model in a Challenging Context. Procedia Economics and Finance, 32(15), 665–671. https://doi.org/10.1016/s2212-5671(15)01447-1
Đorđević, M., Radović, O., & Bonić, L. (2018). Potentials for applying cloud technology in accounting. Ekonomika, 64(3), 23–30. https://doi.org/10.5937/ekonomika1803023d
Hair, J.F., Hult, G.T.M., Ringle, C. and Sarstedt, M. (2022), A Primer on Partial Least Squares Structural Equation Model-ing (PLS-SEM), 3rd ed., SAGE Publications, Thousand Oaks, CA.
Hamundu, F. M., Husin, M. H., Baharudin, A. S., & Khaleel, M. (2020). Intention to Adopt Cloud Accounting: A Conceptual Model from Indonesian MSMEs Perspectives. Journal of Asian Finance, Economics and Business, 7(12), 749–759. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.749
Henseler, J., Ringle, C.M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modelling. Journal of the Academy of Marketing Science, 43(1), 115-135.
Kartikasary, M., Wicaksono, A., Laurens, & Juvenia. (2023). Cloud Accounting Application Program Analysis in Micro, Small, and Medium Business in Indonesia. E3S Web of Conferences, 388. https://doi.org/10.1051/e3sconf/202338803022
Khanom, T. (2017). Cloud Accounting: A Theoretical Overview. IOSR Journal of Business and Management, 19(06), 31–38. https://doi.org/10.9790/487x-1906053138
Malik, A. N. A., & Annuar, S. N. S. (2021). The Effect of Perceived Usefulness, Perceived Ease of Use, Reward, and Perceived Risk toward E-Wallet Usage Intention. Eurasian Studies in Business and Economics, 17, 115–130. https://doi.org/10.1007/978-3-030-65147-3_8
Mihai, M. S., & Duţescu, A. (2022). How cloud accounting and integrated services based on AI can impact accounting companies? Proceedings of the International Conference on Business Excellence, 16(1), 849–858. https://doi.org/10.2478/picbe-2022-0079
Mitran, )2020). Risks and benefits of adopting cloud accounting. Internal Auditing & Risk Management, 60(4), 22-32. DOI: 10.5281/zenodo.4383046
Mohamed Helio, M., & Najim Abdullah, D. B. (2023). The Effect of Cloud Computing in Facing the Challenges of Applying IFRSs in Iraqi Private Banks. International Journal of Research in Social Sciences & Humanities, 13(02), 184–195. https://doi.org/10.37648/ijrssh.v13i02.015
Musyaffi, A. M., Septiawan, B., Arief, S., Usman, O., Sasmi, A. A., & Zairin, G. M. (2022). What Drives Students to Feel the Impact of Online Learning in Using a Cloud Accounting Integrated System? TEM Journal, 11(4), 1577–1588. https://doi.org/10.18421/TEM114-19
Njonge, T. (2023). Influence of Psychological Well-Being and School Factors on Delinquency, During the Covid-19 Period Among Secondary School Students in Selected Schools in Nakuru County : Kenya. VII(2454), 1175–1189. https://doi.org/10.47772/IJRISS
Ogunsola, E. A. E. (2021). Effect of Cloud Accounting on the Financial Reporting Quality of SMEs in Nigeria. Bingham University Journal of Accounting and Business (BUJAB), 2(2), 140–149. http://35.188.205.12:8080/xmlui/handle/123456789/643%0Ahttp://35.188.205.12:8080/xmlui/bitstream/handle/123456789/643/9.pdf?sequence=1&isAllowed=y
Saad, M., Lutfi, A., Almaiah, M. A., Alshira’h, A. F., Alshirah, M. H., Alqudah, H., Alkhassawneh, A. L., Alsyouf, A., Alrawad, M., & Abdelmaksoud, O. (2022). Assessing the Intention to Adopt Cloud Accounting during COVID-19. Electronics (Switzerland), 11(24), 1–19. https://doi.org/10.3390/electronics11244092
Sastararuji, D., Hoonsopon, D., Pitchayadol, P., & Chiwamit, P. (2022). Cloud accounting adoption in Thai SMEs amid the COVID-19 pandemic: an explanatory case study. Journal of Innovation and Entrepreneurship, 11(1). https://doi.org/10.1186/s13731-022-00234-3
Saha, T., DAS, S. K., Rahman, M. M., Siddique, F. K., & Uddin, M. G. (2020). Prospects and Challenges of Implementing Cloud Accounting in Bangladesh*. Journal of Asian Finance, Economics and Business, 7(12), 275–282. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.275
Salem, S., Nurdayadi, N., & Alfiandri, A. (2021). Cloud Accounting : The Development of Accounting Information System in Industry 4.0 in Indonesia. Conference Series, 3(2), 282–294. https://doi.org/10.34306/conferenceseries.v3i2.597
Sarstedt, M., Hair, J.F. Jr, Cheah, J.H., Becker, J.M., & Ringle, C.M. (2019). How to specify, estimate, and validate higher-order constructs in PLS-SEM. Australasian Marketing Journal (AMJ), 27(3), 197-211.
Shaw, N. (2014). The mediating influence of trust in the adoption of the mobile wallet. Journal of Retailing and Consumer Services, 21(4), 449–459. https://doi.org/10.1016/j.jretconser.2014.03.008
Sibuea, A. Y., Sinaga, M. B., & Muda, I. (2021). Cloud accounting adoption in SMEs: An overview. International Journal of Multidisciplinary Research and Growth Evaluation, 2(1), 26–30. www.allmultidisciplinaryjournal.com
Tarboush, S. A. (2017). Cloud Accounting As a New Business Model and its influence on the accounting process. Multi-Knowledge Electronic Comprehensive Journal For Education And Science Publications (MECSJ), 28(4), 723–731. https://cibgp.com/https://cibgp.com/
Tarmidi, M., Rasid, S. Z. A., Alrazi, B., & Roni, R. A. (2014). Cloud Computing Awareness and Adoption among Accounting Practitioners in Malaysia. Procedia - Social and Behavioral Sciences, 164(August), 569–574. https://doi.org/10.1016/j.sbspro.2014.11.147
Wali, K., Karim Darwish, B., & Jabbar Abdulfattah, S. (2022). Security and confidentiality of information under the application of cloud accounting compared to traditional accounting. Journal of Economics and Administrative Sciences, 28(134), 186–204. https://doi.org/10.33095/jeas.v28i134.2430
Wyslocka, E., & Jelonek, D. (2015). Accounting in the Cloud Computing. Turkish Online Journal of Science & Technology, 5(4), 1. http://lib.comu.edu.tr/kampusdisi.php
Younis, Y. A., Merabti, M., Kifayat, K., Survey, I. A., Younis, Y. A., Merabti, M., & Kifayat, K. (2016). Secure Cloud Computing for Critical. Secure Cloud Computing for Critical Infrastructure : A Survey. Researchgate.Net, June 2013. https://www.researchgate.net/publication/262817790
Ahmed, H. A. S., Ali, M. H., Kadhum, L. M., Bin Zolkipli, M. F., & Alsariera, Y. A. (2017). A review of challenges and security risks of cloud computing. Journal of Telecommunication, Electronic and Computer Engineering, 9(1–2), 87–91.
Albugmi, A., Alassafi, M. O., Walters, R., & Wills, G. (2016, August). Data security in cloud computing. In 2016 Fifth International Conference on Future Generation Communication Technologies (FGCT) (pp. 55-59). IEEE.
Alghamdi, F., Sharma, D., & Sathye, M. (2019). Investigating the factors affecting the adoption of cloud computing in SMEs: A case study of Saudi Arabia. Lecture Notes in Business Information Processing, 341(January), 158–176. https://doi.org/10.1007/978-3-030-11395-7_15
Alharbi, S. T. (2012). Users’ acceptance of cloud computing in Saudi Arabia: an extension of technology acceptance mod-el. International Journal of Cloud Applications and Computing (IJCAC), 2(2), 1-11.
Alhammadi, A., Stanier, C., & Eardley, A. (2015). The determinants of cloud computing adoption in Saudi Arabia. Com-puter Science & Information Technology, pp. 55–67, DOI:10.5121/csit.2015.51406.
Ali, Y., & Thakur, U. (2017). Awareness and Adoption of Cloud Based Accounting By Qualified Chartered Accountants in Udaipur District of Rajasthan: an Empirical Study. Indian Journal of Accounting (IJA) ISSN, 49(2), 77–82.
Binz-Astrachan, C.B., Patel, V.K., & Wanzenried, G. (2014). A comparative study of CB-SEM and PLS-SEM for theory development in family firm research. Journal of Family Business Strategy, 5(1), 116-128.
Bolodeoku, P. B., Igbinoba, E., Salau, P. O., Chukwudi, C. K., & Idia, S. E. (2022). Perceived usefulness of technology and multiple salient outcomes: the improbable case of oil and gas workers. Heliyon, 8(4), e09322. https://doi.org/10.1016/j.heliyon.2022.e09322
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
Dimitriu, O., & Matei, M. (2015). Cloud Accounting: A New Business Model in a Challenging Context. Procedia Economics and Finance, 32(15), 665–671. https://doi.org/10.1016/s2212-5671(15)01447-1
Đorđević, M., Radović, O., & Bonić, L. (2018). Potentials for applying cloud technology in accounting. Ekonomika, 64(3), 23–30. https://doi.org/10.5937/ekonomika1803023d
Hair, J.F., Hult, G.T.M., Ringle, C. and Sarstedt, M. (2022), A Primer on Partial Least Squares Structural Equation Model-ing (PLS-SEM), 3rd ed., SAGE Publications, Thousand Oaks, CA.
Hamundu, F. M., Husin, M. H., Baharudin, A. S., & Khaleel, M. (2020). Intention to Adopt Cloud Accounting: A Conceptual Model from Indonesian MSMEs Perspectives. Journal of Asian Finance, Economics and Business, 7(12), 749–759. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.749
Henseler, J., Ringle, C.M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modelling. Journal of the Academy of Marketing Science, 43(1), 115-135.
Kartikasary, M., Wicaksono, A., Laurens, & Juvenia. (2023). Cloud Accounting Application Program Analysis in Micro, Small, and Medium Business in Indonesia. E3S Web of Conferences, 388. https://doi.org/10.1051/e3sconf/202338803022
Khanom, T. (2017). Cloud Accounting: A Theoretical Overview. IOSR Journal of Business and Management, 19(06), 31–38. https://doi.org/10.9790/487x-1906053138
Malik, A. N. A., & Annuar, S. N. S. (2021). The Effect of Perceived Usefulness, Perceived Ease of Use, Reward, and Perceived Risk toward E-Wallet Usage Intention. Eurasian Studies in Business and Economics, 17, 115–130. https://doi.org/10.1007/978-3-030-65147-3_8
Mihai, M. S., & Duţescu, A. (2022). How cloud accounting and integrated services based on AI can impact accounting companies? Proceedings of the International Conference on Business Excellence, 16(1), 849–858. https://doi.org/10.2478/picbe-2022-0079
Mitran, )2020). Risks and benefits of adopting cloud accounting. Internal Auditing & Risk Management, 60(4), 22-32. DOI: 10.5281/zenodo.4383046
Mohamed Helio, M., & Najim Abdullah, D. B. (2023). The Effect of Cloud Computing in Facing the Challenges of Applying IFRSs in Iraqi Private Banks. International Journal of Research in Social Sciences & Humanities, 13(02), 184–195. https://doi.org/10.37648/ijrssh.v13i02.015
Musyaffi, A. M., Septiawan, B., Arief, S., Usman, O., Sasmi, A. A., & Zairin, G. M. (2022). What Drives Students to Feel the Impact of Online Learning in Using a Cloud Accounting Integrated System? TEM Journal, 11(4), 1577–1588. https://doi.org/10.18421/TEM114-19
Njonge, T. (2023). Influence of Psychological Well-Being and School Factors on Delinquency, During the Covid-19 Period Among Secondary School Students in Selected Schools in Nakuru County : Kenya. VII(2454), 1175–1189. https://doi.org/10.47772/IJRISS
Ogunsola, E. A. E. (2021). Effect of Cloud Accounting on the Financial Reporting Quality of SMEs in Nigeria. Bingham University Journal of Accounting and Business (BUJAB), 2(2), 140–149. http://35.188.205.12:8080/xmlui/handle/123456789/643%0Ahttp://35.188.205.12:8080/xmlui/bitstream/handle/123456789/643/9.pdf?sequence=1&isAllowed=y
Saad, M., Lutfi, A., Almaiah, M. A., Alshira’h, A. F., Alshirah, M. H., Alqudah, H., Alkhassawneh, A. L., Alsyouf, A., Alrawad, M., & Abdelmaksoud, O. (2022). Assessing the Intention to Adopt Cloud Accounting during COVID-19. Electronics (Switzerland), 11(24), 1–19. https://doi.org/10.3390/electronics11244092
Sastararuji, D., Hoonsopon, D., Pitchayadol, P., & Chiwamit, P. (2022). Cloud accounting adoption in Thai SMEs amid the COVID-19 pandemic: an explanatory case study. Journal of Innovation and Entrepreneurship, 11(1). https://doi.org/10.1186/s13731-022-00234-3
Saha, T., DAS, S. K., Rahman, M. M., Siddique, F. K., & Uddin, M. G. (2020). Prospects and Challenges of Implementing Cloud Accounting in Bangladesh*. Journal of Asian Finance, Economics and Business, 7(12), 275–282. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.275
Salem, S., Nurdayadi, N., & Alfiandri, A. (2021). Cloud Accounting : The Development of Accounting Information System in Industry 4.0 in Indonesia. Conference Series, 3(2), 282–294. https://doi.org/10.34306/conferenceseries.v3i2.597
Sarstedt, M., Hair, J.F. Jr, Cheah, J.H., Becker, J.M., & Ringle, C.M. (2019). How to specify, estimate, and validate higher-order constructs in PLS-SEM. Australasian Marketing Journal (AMJ), 27(3), 197-211.
Shaw, N. (2014). The mediating influence of trust in the adoption of the mobile wallet. Journal of Retailing and Consumer Services, 21(4), 449–459. https://doi.org/10.1016/j.jretconser.2014.03.008
Sibuea, A. Y., Sinaga, M. B., & Muda, I. (2021). Cloud accounting adoption in SMEs: An overview. International Journal of Multidisciplinary Research and Growth Evaluation, 2(1), 26–30. www.allmultidisciplinaryjournal.com
Tarboush, S. A. (2017). Cloud Accounting As a New Business Model and its influence on the accounting process. Multi-Knowledge Electronic Comprehensive Journal For Education And Science Publications (MECSJ), 28(4), 723–731. https://cibgp.com/https://cibgp.com/
Tarmidi, M., Rasid, S. Z. A., Alrazi, B., & Roni, R. A. (2014). Cloud Computing Awareness and Adoption among Accounting Practitioners in Malaysia. Procedia - Social and Behavioral Sciences, 164(August), 569–574. https://doi.org/10.1016/j.sbspro.2014.11.147
Wali, K., Karim Darwish, B., & Jabbar Abdulfattah, S. (2022). Security and confidentiality of information under the application of cloud accounting compared to traditional accounting. Journal of Economics and Administrative Sciences, 28(134), 186–204. https://doi.org/10.33095/jeas.v28i134.2430
Wyslocka, E., & Jelonek, D. (2015). Accounting in the Cloud Computing. Turkish Online Journal of Science & Technology, 5(4), 1. http://lib.comu.edu.tr/kampusdisi.php
Younis, Y. A., Merabti, M., Kifayat, K., Survey, I. A., Younis, Y. A., Merabti, M., & Kifayat, K. (2016). Secure Cloud Computing for Critical. Secure Cloud Computing for Critical Infrastructure : A Survey. Researchgate.Net, June 2013. https://www.researchgate.net/publication/262817790