Modeling the Cloud Accounting Advantages with a Interpretive-Structural Approach

Document Type : Research Paper

Authors

1 Ph.D. Student, Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.

2 Assistant Prof., Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.

Abstract

Cloud accounting represents a new organizational model in which the accounting services of IT and IT support companies are provided as online services, through accessing of users to software applications over the Internet, without specific infrastructure or operating systems, and without partial licenses, in exchange for Online services. Due to the advancement of technology and the great importance of cloud accounting, the purpose of this study is to investigate the cloud accounting advantage in Iran using interpretive structural modeling. The research methodology is a combination of qualitative and quantitative methods. Collecting the components of cloud accounting advantages in the qualitative part is through examining the theoretical foundations and performing fuzzy Delphi analysis with the participation of 16 accounting faculty members as experts. And in the quantitative part it is through formation of structural self-interactive matrix seeking an interpretive structural modeling with the participation of 12 faculty members of accounting. The results show that the main advantage of cloud accounting based on prioritization are cost reduction and remote access. Also, the highest level and least effective advantage of cloud accounting is more security.

Keywords

References

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History

  • Receive Date: 16 November 2020
  • Revise Date: 01 July 2021
  • Accept Date: 23 July 2021

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