The impact of using cloud accounting on the quality of accounting information: A field study at Al Wahda Bank – Tripoli

Abstract

 This study aimed to analyze the impact of implementing cloud accounting as an independent variable on the quality of accounting information as a dependent variable, with an empirical application to Al-Wahda Bank in Tripoli. To achieve the study’s objectives and test its hypotheses, a descriptive-analytical methodology was adopted for its suitability to field-based research. A questionnaire was employed as the primary instrument for collecting primary data from the study population, with 87 copies distributed and all valid responses subjected to advanced statistical analysis using the Statistical Package for the Social Sciences (SPSS). This analysis aimed to process the data, interpret the relationships and impacts among the study variables, and formulate key findings.

The findings indicate that the cloud-based accounting system at the bank demonstrates exceptional operational reliability and efficiency in processing complex financial transactions with high accuracy, attributed to the integration of automated backup systems and rapid technical support. Consequently, the study recommends strengthening this stable digital environment by institutionalizing periodic updates to the software infrastructure and conducting regular disaster recovery simulations to ensure constant data restoration readiness.