The Impact of Cloud Accounting Adoption on the Quality of Financial Reporting in Algerian Economic Institutions: A Field Study

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.