Effect of Cloud Accounting Computing on Firm Performance

The study is aimed to explore in what way cloud computing in accounting information can have an impact on firm performance in Erbil holding companies. This is attributable to the fact that there is currently no research accessible about the impact cloud computing on firm performance in the place of Erbil industry. In this way the study tries to achieve their objectives to adopt cloud computing. For the purpose of this research, a questionnaire research design will already be used as the study technique. The research population consists of staff in Erbil holding companies. We study distributed (300) survey out of these (266) were successfully filled and returned. The study employed SPSS Version 26 and PLS-SEM in analyzing the data. All the relevant data reliability and validity tests were conducted. Results from the analysis indicate that trust of cloud computing in accounting information, usefulness of cloud computing in accounting information and ease to use of cloud computing in accounting information have a positive significant influence on firm performance. Further studies can reexamine the effects of cloud accounting on other components of the company such as internal control system, financial reporting quality and fraud detection. This study can help understand how technological developments in cloud-based accounting systems can give companies a competitive edge and boost productivity. It can also throw light on the difficulties and factors to be taken into account when implementing cloud computing in accounting procedures.