مجلة العلوم الاقتصادية والتسيير والعلوم التجارية
Volume 18, Numéro 2, Pages 435-452
2025-12-31

The Impact Of Cloud Accounting Adoption On The Quality Of Financial Reporting In Algerian Economic Institutions: A Field Study



Authors : Slimani Saida .

Abstract

This study examines the impact of cloud accounting adoption on the quality of financial reporting in Algerian economic institutions. A structured questionnaire was administered to 228 employees. The findings reveal a significant positive relationship between cloud accounting and both the accuracy and transparency of financial reports. Cloud-based systems enhance data reliability, minimize accounting errors, and improve disclosure practices through real-time information access. The study emphasizes the importance of digital transformation in advancing financial reporting quality and recommends expanding cloud accounting adoption by strengthening infrastructure. Keywords: Cloud Accounting; Financial Reporting Accuracy; Financial Reporting Transparency; Economic Institutions; Algeria. Jel Classification Codes: M41, O33, L86.

Keywords

Cloud Accounting ; Financial Reporting Accuracy ; Financial Reporting Transparency ; Economic Institutions ; Algeria

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