Modeling Cloud Accounting Risk Reduction Strategies with a Structural-Interpretive Approach
Subject Areas : Technology Transfer and Commercialization of Researches
sakineh tajari
1
,
Ali Khozein
2
*
,
majid ashrafi
3
,
Jamadverdi Gorganli Davaji
4
1 - Ph.D. Student, Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.
2 -
3 - Assistant Prof., Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.
4 - Islamic Azad University, Aliabad Katoul, Iran.
Keywords: Cloud Computing, Cloud Accounting, Cloud Accounting Risks, Information Technology in Accounting, Structural-Interpretive Modeling.,
Abstract :
Cloud accounting not only introduces specific risks to the accounting process, but also some of the known risks associated with other cloud-based applications. Considering the great importance of risk reduction strategies in accepting cloud accounting, the aim of this study is to investigate the strategies for reducing cloud accounting risks in Iran using structural-interpretive modeling. the research methodology is a combination of qualitative and quantitative methods that are used to collect the components of strategies for reducing cloud accounting risks from a qualitative method by examining theoretical foundations and performing fuzzy Delphi analysis with the participation of 16 accounting faculty members as experts. In a small part, through the formation of its own structural interaction matrix, it seeks structural-interpretive modeling, which has been done in this part with the participation of 12 faculty members in the field of accounting. the results show that the most basic strategies to reduce cloud accounting risks are based on the prioritization of the acceptance plan. Also at the highest level and least effective strategies to reduce the risks of cloud accounting is to provide timely and adequate training for employees. the most important strategy is to reduce the risks of cloud accounting and should be considered more than other strategies. research findings can fill the research gap in the field of cloud accounting and be useful for managers in decision making.
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