The Impact of Relying on Cloud Accounting Services in Reducing the Standards Overload in Light of Approving the Application of International Financial Reporting Standards (IFRSs) in the local EnvironmentAn Analytical Study of the Opinions of a Sample of Managers and Employees of the Accounting and Financial Departments in Commercial Banks in the Kurdistan Region/Iraq
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Abstract
The study aims to know the impact of relying on cloud accounting services in reducing the accounting standards overload resulting from application of international financial reporting standards (On the banks of study sample), by analyzing the opinions of a sample of managers and employees working in the accounting and financial departments of commercial banks operating in the Kurdistan Region/Iraq. To achieve the goal of the study, the researchers, and on the practical side of the study, designed a questionnaire specifically for the study. Which included a set of questions (phrases) related to the variables and their dimensions. Which were distributed to the sample consisting of 107 individuals, then they were used both the Statistical Package for Social Sciences (SPSS) and the (Easy Fit) statistical program for analyzing the data, and through statistical analysis a number of conclusions have been reached. The most important of which is that reliance on cloud accounting services can significantly reduce the overload of accounting standards (According to the opinions of the study sample individuals). Which leads to the recommendation that banks (The study sample) should be move towards accreditation on these services because of their impact on (Cost saving, time reduction, and increasing the efficiency of accounting work).
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