Impact of Cloud-based Accounting Usages on Communication and Decision Quality with the Moderating Role of Top Management Support: An Empirical Investigation

Mona Saini () and Naveen Kumar ()
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Mona Saini: UIAMS, Panjab University, Research Scholar
Naveen Kumar: UIAMS, Panjab University, Assistant Professor

A chapter in Proceedings of the International Research Conference on Resilience for Sustainability: Management Practices and Strategies for the Future (IRC 2025), 2025, pp 151-163 from Springer

Abstract: Abstract One of the biggest IT advancements in the last decade is the development of cloud computing, which has greatly enhanced business practices. Like other business functions, accounting has also embraced cloud computing solutions to give all stakeholders access to specific and pertinent information and a real-time corporate picture. Cloud-based accounting is a modern approach to managing financial data that involves storing and processing data in the cloud, rather than on local computers or servers. This study examines the influence of cloud-based accounting usage on communication and decision quality in small and medium enterprises (SMEs) in North India. The study also highlights the moderating role of top management support in affecting the relationship between cloud-based accounting usage and communication and decision quality. The data was collected from 165 accounting professionals working in north Indian SMEs. The findings revealed that cloud-based accounting usage significantly influences communication and decision quality in SMEs. Further, top management support significantly moderates the relationship between cloud-based accounting usages and decision quality, but insignificantly moderates the relationship between cloudbased accounting and communication quality.

Keywords: Cloud-based accounting Usage; Communication Quality; Decision Quality; Top Management Support (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-860-8_12

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