الحوسبة السحابية ودورها في تطوير نظم المعلومات المحاسبية فيصل الهادي محمد شهوب

Abstract

Amidst the rapid evolution of information and communication technologies, particularly the exponential growth in data volume and the diversity of electronic business applications, a pressing need has emerged for advanced storage and processing solutions. In response to these escalating demands, organizations have turned their attention to harnessing the immense potential offered by these technologies.

This study presents a comprehensive analysis of accounting information systems in light of recent technological advancements, with a specific focus on the role of cloud computing in reshaping these systems. Initially, the concept of accounting information systems and their fundamental components are reviewed, elucidating their relationship with information technology and infrastructure. Moreover, an overview of information technology-based accounting information systems is provided, identifying their distinctive characteristics.

In the second phase, the concept of cloud computing and its various types are delved into, with an analysis of the characteristics of each type and an explanation of available deployment models. Additionally, leading companies in the cloud computing services market are reviewed, and their offerings are evaluated.

Subsequently, the study transitions to analyzing the impact of cloud computing on accounting information systems, highlighting the advantages this technology offers to accounting operations. A detailed comparison is conducted between traditional accounting information systems and cloud-based systems to identify the fundamental differences in terms of efficiency, flexibility, and cost.