مجلة دراسات وأبحاث اقتصادية في الطاقات المتجددة
Volume 12, Numéro 2, Pages 362-381
2025-12-14
The Feasibility Of Adopting Cloud Accounting As An Alternative To Computerised Accounting To Improve The Quality Of Financial Reports: A Case Study Of Saidal Group, Batna Branch
Authors : Zaidi Hamida . Mekhalkhal Zouina .
Abstract
This research seeks to evaluate the viability of implementing cloud accounting as a substitute for computerised accounting systems to enhance the quality of financial reporting, utilising a case study of the SAIDAL Group's Batna branch. Utilising a descriptive-analytical methodology, the study's primary data-gathering tool was a questionnaire given to a sample of 40 employees from a variety of technical and accounting-related areas. According to the findings, SAIDAL Group's Batna Branch's present accounting system processes transactions and generates reports with an appropriate degree of accuracy. Nevertheless, it has drawbacks with regard to maintenance issues and manual data entry. Despite some infrastructure-related issues and change aversion, the data also showed a positive trend among employees towards cloud accounting adoption. According to the study, using cloud accounting helps to increase the quality, accuracy, and transparency of financial data. Based on these findings, the study concluded that adopting cloud accounting in a thoughtful and appropriate manner is a strategic choice for improving the quality of financial reports and enhancing transparency in Algerian institutions, especially in light of the rapid digital transformation
Keywords
Computerised Accounting; Cloud Accounting; Quality of Financial Reports; SAIDAL Group
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
عبد الرحمن محمد سليمان رشوان
.
ص 445-468.
Boukadoum Meriem
.
Boukadoum Marwa
.
Otmani Mustapha
.
pages 25-33.
Said Houari Amel
.
pages 257-268.
