Abstract
This study aims to identify the impact of information technology governance in reducing cloud accounting information systems Risks in Kuwaiti telecommunications companies. The study population represented by all Kuwaiti telecommunications companies, which number (3) companies. The sampling unit consisted of workers in the upper and middle management of Kuwaiti telecommunications companies. The researcher distributed (327) questionnaires electronically, the researcher retrieved (291) questionnaires, of which (269) were valid for statistical analysis. The results indicated that the relative importance of all dimensions of information technology governance. The results demonstrate the importance of the role of information technology governance in reducing cloud accounting information systems risks. Also, that all information technology governance dimensions (Align, Plan and Organize, Build, Acquire and Implement, Deliver, Service and Support, Monitor, Evaluate and Assess) affect the cloud accounting information systems risks reduction in Kuwaiti telecommunications companies.
Highlights
Developments in cloud computing (CC) have accelerated over the past decade and different types of applications have emerged (Adjei, 2015), as companies turn to the cloud in order to gain competitive advantages and take advantage of the benefits it provides
The importance of APO appears in reducing the risks that result from the use of cloud accounting information systems (CAIS), as companies choose the best way to harness ITG to achieve the company's goals
This study aims to identify the impact of information technology (IT) governance in reducing CAIS Risks in Kuwaiti telecommunications companies
Summary
Developments in cloud computing (CC) have accelerated over the past decade and different types of applications have emerged (Adjei, 2015), as companies turn to the cloud in order to gain competitive advantages and take advantage of the benefits it provides. Cloud accounting (CA) has emerged as the CC application that transfers AIS within companies to the servers of cloud service providers. Detlor et al (2010) say: "The development of IT drives the accounting profession to update and develop its materials and methods so that it can continue to supply high-quality benefits.
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