Cloud Accounting Implementation and Electronic Accounting Disclosure: Testing Perceived Relationships in the Accounting–Finance Community
DOI:
https://doi.org/10.37075/FABA.2026.1.04Keywords:
Cloud accounting, Accounting information systems, Electronic financial reporting, Accounting disclosure quality, Digital transformation in accounting, Technology adoptionAbstract
Purpose: The purpose of this study is to investigate the relationship between the implementation of cloud accounting and the perceived quality of electronic accounting disclosure as perceived by accounting and finance professionals and academicians. The rationale is to fill the gap of empirical evidence on the relationship between cloud-based accounting systems and disclosure quality from a multi-stakeholder perspective.
Design/Methodology/Approach: The study uses a two-phase design. Initially, a descriptive approach is employed to conceptualise cloud accounting (execution of accounting functions and data management by means of cloud platforms) and electronic accounting disclosure quality (digital distribution of accounting data with a focus on user-perceived quality). Second, a cross-sectional survey is conducted among accounting and finance practitioners and academics. The data collected are coded and analysed using SPSS software (Version 28). JASP is used to test the statistical association between the use of cloud accounting and the quality of electronic disclosure.
Findings: The results show a significant positive association between the implementation of cloud accounting and the perceived quality of electronic accounting disclosures. However, the findings show an association rather than a causal relationship, as the survey data are cross-sectional and are based on the subjective views of the participants. But the greater reported use of cloud accounting is associated with greater perceived quality of electronic disclosure by the surveyed professionals and academics.
I Practical Implications: Organisations that are considering or that currently use cloud accounting may expect to see improvements in the perceived quality of their electronic disclosures. In turn, this can improve transparency, stakeholder trust and the utility of decision making. These results also add to the literature by informing accounting practitioners and standard-setters of the potential non-financial benefits of cloud adoption. Academics and trainers can use these insights to adapt curricula to changing digital practices.
Originality/Value: This study provides new empirical evidence in favour of a positive association between cloud accounting use and the quality of electronic disclosure. Its unique contribution is to bring together the perspectives of professional accountants and academic researchers, two groups rarely sampled together. The findings provide a particular evidence-based perspective on the use of cloud-based accounting practices and disclosure outcomes, while openly admitting the limitations of cross-sectional data.
Paper Type: Research Paper.
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