The Impact of Cloud Computing on the Efficiency of the Accounting Information System A Field Research Study in the Syrian Tourism Companies

Abstract

The study aimed to determine the extent of the impact of cloud computing on the efficiency of the accounting information system in Syrian tourism companies. To achieve it objectives, The study adopted the descriptive analytical method. The population of the study consisted of tourism companies operating in Damascus. The study selected a random sample of 186 tourism companies and administered 186 questionnaires to the managers of these companies, respectively. With a total response rate of 48.38%, 90 questionnaires were included in the study excluding other 20 questionnaires since they were not suitable due to the respondents' lack of complete knowledge of cloud computing technology. The study concluded a set of results, the most important: (1) Syrian tourism companies don't use accounting information systems based on cloud accounting, as the sample members are concerned about placing their financial data on a cloud with the possibility of a third party accessing and exploiting the data. (2) the use of cloud computing impacts the efficiency of the accounting information system positively by reducing system costs, increasing the speed and ease of access, and increasing the system's ability to meet the future requirements of the company. The study recommends the necessity of introducing legislation to protect the security of cloud-based accounting information systems and to define the relationship between the user of the cloud computing service and the service provider to guarantee both their rights.