انعكاس تطبيق IFRSs بإطار تقنية الحوسبة السحابية على تحسين جودة المعلومات المحاسبية في البيئة العراقية

Abstract

The research aims to study the possibility of using cloud computing technology as one of the innovations of information technology in facilitating the application of international financial reporting standards and its reflection on the quality of accounting information, Because of this technology's characteristics that enable it to do so, a questionnaire was designed and distributed to a sample of academics in accounting departments in Iraqi universities and professionals in the Office of Financial Supervision to demonstrate the relationship between cloud computing technology and the application of international financial reporting standards and its reflection on improving the quality of accounting information. The research reached a set of conclusions, the most important of which are: the existence of a role for cloud computing technology in facilitating the application of international financial reporting standards, because of the ease it provides in preparing and saving accounting information and the possibility of accessing it at any time and from any place where internet services are available. Also, the cloud computing technology exerts a direct impact on improving the quality of accounting information, whether in terms of supporting the qualitative characteristics of accounting information or the speed, objectivity and accuracy of the measurement methods that it adopts. The research recommended a number of recommendations, the most important of which are: the need to take advantage of the capabilities and capabilities provided by cloud computing technology in facilitating the application of international financial reporting standards in economic units and reaping the benefits accrued from relying on them .