The Effect of Internal Environment Factors in Applying Cloud Accounting - An Exploratory Study of the Opinions of Academics at Al-Rafidain University College

Abstract

The research aims mainly to show the most important internal environment factors that contribute to the application of cloud accounting services, and in order to achieve this goal, the descriptive analytical approach was used to analyze the opinion of the research sample. A questionnaire form was distributed to faculty members and the results showed that the internal environment factors (human resources, resources Financial, efficiency and effectiveness, security and protection of financial information) affect the application of cloud accounting, and one of the most important obstacles facing the application of cloud accounting are: poor internet availability, anxiety about extortion and the possibility of hacking the servers of service providers and hacking financial information, and in light of the above, the research emphasized the importance of cloud accounting and recommended benefiting from the experiences of training, developing and preparing qualified cadres in to use cloud accounting software in the countries that have previously implemented cloud accounting, setting security policies and penalties to limit server penetration and developing encryption tools to maintain the privacy and confidentiality of financial data.