The Application of Cloud Computing Technologies a Their Reflection on The Quality of Accounting Information

Abstract

The Research Aims To Clarify The Impact Of The Application Of Accounting Sustainability Standards On The Principles Of Governance And To Show The Reflection Of The Sustainable Governance Dimension On Enhancing The Quality Of Accounting Information. .

The Research Problem Was Represented By Several Questions, The Most Important Of Which Is “Is It Possible To Enhance The Quality Of Accounting Information Or Add Other Characteristics Through The Application Of The Principles Of Sustainability Governance And The Application Of Cloud Computing”

The Research Was Based On One Main Hypothesis: "The Activation Of The Dimension Of Sustainable Governance And The Application Of The Cloud Computing System Contribute To Enhancing The Quality Of Accounting Information." Several Results Were Reached, The Most Important Of Which Are: “Sustainable Governance Reflects The Extent To Which The Economic Unit And Its Accountants And Auditors Comply With The Standards Of The Quality Of Accounting Information In A Sustainable Manner. Reducing Costs Through The Speed And Accuracy Of The Implementation And Delivery Of Information At Any Time. Several Recommendations Were Reached, The Most Important Of Which Are “The Need To Work On Developing Legislation, Standards And Rules As Far As Regulating Cloud Computing Work Procedures And Providing Legal Frameworks To Protect Information Security On The One Hand, Protect Learners And Protect Service-Providing Institutions On The Other Hand, And That The Proper Application Of The Principles Of Sustainable Governance Constitutes An Entry Point.” Important To Achieve The Quality Of Accounting Information.