Financial Information Quality: Analysis of Cloud Accounting Adoption on UAE Firms

Nora Azima Noordin (), Ahmad Hayek (), Mirjana Sejdini (), Aysha Humaid (), Nouf Sultan (), Bashair Abdulla () and Mariam Yousif ()
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Nora Azima Noordin: Higher Colleges of Technology, Sharjah Women’s Campus
Ahmad Hayek: Higher Colleges of Technology, Sharjah Women’s Campus
Mirjana Sejdini: Higher Colleges of Technology, Sharjah Women’s Campus
Aysha Humaid: Higher Colleges of Technology, Sharjah Women’s Campus
Nouf Sultan: Higher Colleges of Technology, Sharjah Women’s Campus
Bashair Abdulla: Higher Colleges of Technology, Sharjah Women’s Campus
Mariam Yousif: Higher Colleges of Technology, Sharjah Women’s Campus

Chapter Chapter 25 in Business Analytics and Decision Making in Practice, 2024, pp 325-340 from Springer

Abstract: Abstract This research investigates the impact of cloud accounting on the quality of financial information in the UAE through a quantitative method. A questionnaire was employed as the primary data collection tool, with 233 participants from various industries providing responses. The analysis yielded key findings supporting three hypotheses. H01, aligning with previous research confirmed the benefits of cloud accounting for small and medium-sized businesses, emphasizing its similarity to traditional accounting methods while ensuring secure financial information storage. Similarly, H02 indicated a significant effect of cloud accounting on the data efficiency of financial information quality, supported by studies that emphasizing the direct influence of information technology on data quality and efficiency. Furthermore, H03 revealed a notable impact on the data mining of financial information quality, corroborated by research highlighting the facilitative role of cloud computing in accessing and managing data. Overall, the study concludes that cloud accounting has a statistically significant and positive effect on data storage, data efficiency, and data mining in the selected UAE firms. These findings align with previous research on cloud computing's impact on accounting information systems and data mining tools, emphasizing the simplification of data access and central management of software and data storage. This research contributes to the understanding of cloud accounting's transformative potential, providing valuable insights for businesses and policymakers in the UAE.

Keywords: Cloud accounting; Data storage; Data mining; Data efficiency; Financial information quality; UAE (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1007/978-3-031-61589-4_25

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