The Impact of Trust and Perceived Benefits of Cloud Accounting on the Quality of Accounting Information A Survey Study in the Financial Oversight Office and Auditing Firms in Baghdad Province

Abstract

The research's objective is to assess how trust and the perceived benefits of cloud accounting affect the quality of accounting information in Iraqi organizations. This study employed a descriptive-analytical methodology. A deliberate sample of accountants and auditors working within the Financial Supervision Authority, the Ministry of Education, and auditing firms in Baghdad was chosen, comprising a total of 127 individuals. A questionnaire was developed for data collection and analysis, with data analysis carried out using (SPSS V.23) software.

- Among the most important findings of the research: It was found that there is a positive effect of trust in cloud accounting on the quality of accounting information, and it was also shown that there is an effect of the perceived usefulness of cloud accounting on the quality of accounting information.

- Among the most important recommendations of the research: The research recommends the need to raise awareness and the interest of Iraqi companies in employing cloud accounting programs to improve the quality of information and help users make more rational and objective decisions.