Analysis of Accountants' Perceptions of the Use of Cloud Accounting in Improving the Accuracy and Efficiency of Financial Statements
DOI:
https://doi.org/10.58812/wsaf.v3i02.2073Keywords:
Cloud Accounting, Financial Reporting Accuracy, Financial Reporting Efficiency, Accountants’ Perceptions, SPSS AnalysisAbstract
This study investigates accountants’ perceptions of the use of cloud accounting in enhancing the accuracy and efficiency of financial statements. Utilizing a quantitative research design, data were collected from 120 accountants through a structured questionnaire using a 5-point Likert scale. The data were analyzed using SPSS version 25, employing descriptive statistics, validity and reliability tests, correlation analysis, and linear regression. The results indicate that cloud accounting is perceived to significantly improve both the accuracy and efficiency of financial reporting. High correlation values and strong regression results support the positive relationship between cloud accounting usage and financial reporting quality. These findings highlight the strategic importance of cloud-based systems in modern accounting practices and support the adoption of cloud technology to improve organizational performance and transparency.
References
[1] V. Fedun, A. Lyuba, and I. Kovtoniuk, “Digital innovations and their impact on accounting,” Ekon. Anal., vol. 34, no. 2, pp. 440–452, 2024.
[2] P. Sharma, “An empirical study on measuring awareness of cloud accounting,” Int. J. Sci. Res., vol. 7, no. 11, pp. 1385–1393, 2016.
[3] P. Spilnyk, V. Zabihailo, and O. Zabihailo, “Digital transformation in accounting: trends and perspectives,” Ekon. Anal., vol. 34, no. 2, pp. 372–384, 2024.
[4] N. G. A. Pitria, H. Haliah, and N. Nirwana, “Adapting Cloud Accounting As Creative Innovation And The Role Of Accountants In The Era Of Disruption,” J. Tek. Ind., vol. 10, no. 1, 2024.
[5] S. K. Kozjak, “Digital Trends in the Accounting Profession,” in ITEMA 2023/7–Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture-SELECTED PAPERS, Udruženje ekonomista i menadžera Balkana, 2023, pp. 89–97.
[6] S. Agrawal and J. Jethy, “An Analysis of Cloud-Based Accounting Software: A Literature Review on Features, Performance, and User Satisfaction,” Int. J. Multidiscip. Res., vol. 6, no. 2, pp. 1–12, 2024.
[7] S. Gade and K. M. Rao, “Adoption of Cloud Computing to Accounting: Benefits and Challenges,” in 2022 7th International Conference on Communication and Electronics Systems (ICCES), IEEE, 2022, pp. 1652–1656.
[8] G. Nguyen Phu, T. Hoang Thi, and H. Tran Nguyen Bich, “The impact of cloud computing technology on cloud accounting adoption and financial management of businesses,” Humanit. Soc. Sci. Commun., vol. 12, no. 1, pp. 1–14, 2025.
[9] T. Khanom, “Cloud accounting: a theoretical overview,” IOSR J. Bus. Manag., vol. 19, no. 6, pp. 31–38, 2017.
[10] M. Kırlı, T. Kulu, and S. Tokmak, “Cloud accounting on the basis of cloud computing: A conceptual framework1,” J. Hum. Sci., vol. 14, no. 4, pp. 4642–4657, 2017.
[11] T. F. Kipilimba, “Financial reporting revolution: how it integration drives efficiency and accuracy,” Arch. Curr. Res. Int., vol. 24, no. 6, pp. 534–557, 2024.
[12] O. B. Alao, O. F. Dudu, E. O. Alonge, and C. E. Eze, “Automation in financial reporting: A conceptual framework for efficiency and accuracy in US corporations,” Glob. J. Adv. Res. Rev., vol. 2, no. 02, pp. 40–50, 2024.
[13] B. O. Antwi, B. O. Adelakun, and A. O. Eziefule, “Transforming financial reporting with AI: Enhancing accuracy and timeliness,” Int. J. Adv. Econ., vol. 6, no. 6, pp. 205–223, 2024.
[14] A. Atadoga, U. J. Umoga, O. A. Lottu, and E. O. Sodiya, “Evaluating the impact of cloud computing on accounting firms: A review of efficiency, scalability, and data security,” Glob. J. Eng. Technol. Adv., vol. 18, no. 2, pp. 65–74, 2024.
[15] M. Abu Afifa, H. V. Van, and T. Le Hoang Van, “Factors affecting the intention to use cloud accounting in SMEs: evidence from Vietnam,” in Digital economy, business analytics, and big data analytics applications, Springer, 2022, pp. 585–599.
[16] J. A. Yaputri and R. Widuri, “Analysis of factors influencing cloud accounting adoption in Indonesian start-up companies using the technology acceptance model (TAM) and technology, organization, and environment (TOE) frameworks,” Edelweiss Appl. Sci. Technol., vol. 8, no. 4, pp. 2202–2224, 2024.
[17] I. A. Olomiyete, “Effects of Experience and Computer Proficiency on the Acceptance Behaviour of Accountants towards Usage of Cloud-Based Accounting Technology. A case of Nigerian accountants,” J. Ecohumanism, vol. 3, no. 4, pp. 3303–3314, 2024.
[18] D. Jackson and C. Allen, “Technology adoption in accounting: the role of staff perceptions and organisational context,” J. Account. Organ. Chang., vol. 20, no. 2, pp. 205–227, 2024.
[19] K. A. M. Esawi, L. S. Shehab, and Z. S. Benzerrouk, “The Impact of Cloud Computing on Achieving the Quality of Financial Reports. A Case Study of Egypt Bank,” WSEAS Trans. Bus. Econ., vol. 22, pp. 48–57, 2025.
[20] H. Alhumoudi and A. Johri, “Examining the role of accounting information systems on a firm’s performance: A technology acceptance model approach,” Edelweiss Appl. Sci. Technol., vol. 8, no. 5, pp. 1831–1842, 2024.
[21] Z. Lanlan, A. Ahmi, and O. M. J. Popoola, “Perceived ease of use, perceived usefulness and the usage of computerized accounting systems: A performance of micro and small enterprises (mses) in china,” Int. J. Recent Technol. Eng., vol. 8, no. 2, pp. 324–331, 2019.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Mega Arum, Kardi Kardi, Muhammad Fithrayudi Triatmaja, Nesti Hapsari, Eko Sudarmanto
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Facebook 
Instagram 
Twitter 
Youtube 
westscience.journals@gmail.com