THE IMPACT OF CLOUD COMPUTING AS ONE OF THE DIGITAL TRANSFORMATION TECHNIQUES ON THE DESIGN OF ACCOUNTING INFORMATION SYSTEM
In light of the changes in the world and the emergence of modern digital technologies and the increase in the use of information and communication technologies that affected the accounting business environment in general and the accounting information systems environment in particular, and the economic units’ dependence on cloud computing technology to facilitate their accounting work, it was necessary to clarify the concept of this technology and its impact on The design of accounting information systems AIS, and this research aims to show the conceptual and practical framework of cloud computing and their impact on the design of the accounting information system, and the implications of using digital cloud computing technology on the design of the accounting information system. The problem of the study was to answer several questions, namely: Is there an impact of cloud computing technology on the design of accounting information systems in the economic unit? Do cloud computing technologies contribute to improving the quality of accounting information system design? Will the use of cloud computing technologies in economic units increase the effectiveness of their accounting information system and lead to reducing costs and achieving goals? The aim of the research is to show the way in which cloud computing technology affects the design of accounting information systems. This research follows the descriptive approach through the available studies, whether in foreign or Arabic references, or on the World Wide The study reached a number of results, the most important of which is that accounting information systems provide information of great importance. Cloud computing One of the techniques of digital transformation is one of the modern technical means in the field of accounting information systems that provide many information services through the Internet as a result of the increase in the volume of information and the high costs of storing and managing it. Cloud computing Scalability, low cost of exploitation, site independence, device independence and agility because it works to provide paid and guaranteed services on demand, while providing access to them in easy ways, thus saving effort, as well as a lot of money spent on software purchases because computing technology The cloud helps to develop accounting information systems because cloud service providers invest money and resources to provide the best services in the context of competition, which makes these services characterized by quality, development, ease of use, and lower costs. The research recommends adopting the cloud in data storage when designing accounting information systems and increasing the number of studies on this subject. The study also recommended the need for the management of economic units to follow up on the local and international versions of cloud computing technologies and their risks and the most important risks to avoid these risks.
Keywords: Accounting Information Systems, Cloud Computing