Designing A Cloud Computing Framework For Enhancing Financial Reporting Systems: A Grounded Theory And Structural-Interpretive Approach
saba bahrampoor
1
(
PhD student
)
سیدرسول معصومی
2
(
2. Assistant Professor of Department of Accounting, Faculty of Humanities, Islamic Azad University, Jouybar Branch, Iran.
)
Abbasali Pooraghajan
3
(
Associate Professor of Department of Accounting, Faculty of Humanities, Islamic Azad University, Sari Branch, Iran
)
Keywords: Cloud Computing, Financial Reporting Systems, Structural-Interpretive Analysis,
Abstract :
The main objective of this research is to design a cloud computing framework for enhancing financial reporting systems in companies listed on the Tehran Stock Exchange. From a methodological perspective, this research is recognized as an exploratory study and is classified as a developmental research from the results perspective. In terms of data type, this research is considered a mixed-method study (qualitative-quantitative). The target population includes 16 senior financial managers of listed companies on the Tehran Stock Exchange and university professors and experts in the year 2024. The results show that the cloud computing framework for enhancing financial reporting systems in listed companies consists of three sections (organizational and managerial factors, strategies and environmental pressures, and technology infrastructure and performance), ten main components, and seventy-six themes. Structural-interpretive analysis was used to determine the most influential components in the quantitative section. The analysis results indicate that organizational and managerial factors are the most influential components in improving financial reporting systems using cloud computing.
Ahmad, S., Ghidan, E. and Yousef, S. (2022) ‘The adoption of cloud accounting information system in Jordanian financial firms: Influencing factor’, _Uncertain Supply Chain Management_, 10(4), pp. 1315-1322.
Handayani, E., Adrianto, Z. and Ritchi, H. (2021) ‘Examining User Intention Toward Cloud-Based Accounting Information System Adoption’, _Journal of Accounting Auditing and Business-Vol_, 4(2).
Kalalian Moghadam, H. et al. (1399) ‘Identifying factors affecting the recognition of opportunities for creating social value in Iran: Grounded theory with emerging approach (Glaserian)’, _Journal of Social Sciences, Ferdowsi University of Mashhad_, 17(1), pp. 141-87. doi: 10.22067/social.2021.29569.
Kumar, D.K., Rao, D.G.V. and Rao, D.G.S. (2012) ‘Cloud computing: An analysis of its challenges & security issues’, _International Journal of Computer Science and Network (IJCSN)_, 1(5).
Lindawati, A.S.L., Handoko, B.L. and Joyceline, I. (2023) ‘Effect of Technology Organization Environment and Individual Factors Towards Adoption Intention of Cloud-Based Accounting Software in MSMES’, _Journal of Theoretical and Applied Information Technology_, 101(1), pp. 172-181.
Lopes, A. (2010, June) ‘Grounded theory method: An essential approach to analyse design’. In _The 9th European Conference on Research Methods in Business and Management: IE Business School Madrid, Spain (pp. 24-25)_.
Lutfi, A. (2022) ‘Understanding the Intention to Adopt Cloud-based Accounting Information System in Jordanian SMEs’, _International Journal of Digital Accounting Research_, 22.
Mahmood, G., Khan, Q.M. and Munir, S. (2021) ‘Impact of Cloud Based Accounting Finance Mechanism with Mediating Effect of Innovative Work Behavior on Business Performance’, _Sustainable Business and Society in Emerging Economies_, 3(3), pp. 243-252.
Mell, P. (2011) _The NIST Definition of Cloud Computing_. Recommendations of the National Institute of Standards and Technology.
Musyaffi, A.M. and Muna, A. (2021) ‘Critical Factors of Cloud Accounting Acceptance and Security for Prospective Accountants: Tam Extension’, _Jurnal Riset Akuntansi Kontemporer_, 13(1), pp. 1-6.
Northcutt, N. and McCoy, D. (2004) _Interactive qualitative analysis: A systems method for qualitative research_. Sage.
Al-Okaily, M., Alkhwaldi, A.F., Abdulmuhsin, A.A., Alqudah, H. and Al-Okaily, A. (2023) ‘Cloud-based accounting information systems usage and its impact on Jordanian SMEs’ performance: The post-COVID-perspective’, _Journal of Financial Reporting and Accounting_, 21(1), pp. 126-155.
Obasan, O. and Kuola, A. (2022) ‘Effect of cloud-based accounting on manufacturing firms in Nigeria: A study of Twinstar Industries Ltd., Ogun State’, _Fane-Fane International Multi-Disciplinary Journal_, 6(2, DEC.), pp. 93-104.
Ouaadi, I. and El Haddad, M. (2021) ‘Determinants of cloud accounting adoption intention: The TOE, DOI and TAM models’, _Journal of Accounting Research, Organization and Economics_, 4(3), pp. 216-233.
Plant, K., Barac, K. and De Jager, H. (2017) ‘Developing early career professional auditors at work: What are the determinants of success?’, _Meditari Accountancy Research_, 25(3), pp. 368-390.
Saidi, H. and Minab, M. (1395) ‘Cloud accounting: A paradigm shift in accounting’. Paper presented at the Fourth International Conference on Applied Research in Management and Accounting, Tehran. Available at: [https://civilica.com/doc/567901](https://civilica.com/doc/567901).
Spraakman, G. et al. (2015) ‘Employers’ perceptions of information technology competency requirements for management accounting graduates’, _Accounting Education_, 24(5), pp. 403-422.
Stieninger, M. et al. (2014) ‘Impacts on the organizational adoption of cloud computing: A reconceptualization of influencing factors’, _Procedia Technology_, 16, pp. 85-93.
Suarta, I.M., Suwintana, I.K. and Sudiadnyani, I.G.A.O. (2022, March) ‘Technology and Information System Expertise Demand for Accounting Professionals: A Requirements Analysis of Job Advertisements’. In _International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021) (pp. 276-282)_. Atlantis Press.
Tsiligiris, V. and Bowyer, D. (2021) ‘Exploring the impact of 4IR on skills and personal qualities for future accountants: A proposed conceptual framework for university accounting education’, _Accounting Education_, 30(6), pp. 621-649.
Yang, H. and Tate, M. (2012) ‘A descriptive literature review and classification of cloud computing research’, _Communications of the Association for Information Systems_, 31(2), pp. 35-60.
Zebua, S. and Widuri, R. (2023) ‘Analysis of Factors Affecting Adoption of Cloud Accounting in Indonesia’, _Journal of Theoretical and Applied Information Technology_, 101(1), pp. 86-105.
Altin, M. and Yilmaz, R. (2022) ‘Adoption of Cloud-Based Accounting Practices in Turkey: An Empirical Study’, _International Journal of Public Administration_, 45(11), pp. 819-833.
Armbrust, M. et al. (2010) ‘A view of cloud computing’, _Communications of the ACM_, 53(4), pp. 50-58.
Axson, D. et al. (2019) ‘Finance Reimagined POV Igniting the spark to unlock value’.
Choudhary, V. (2007) ‘Comparison of software quality under perpetual licensing and software as a service’, _Journal of Management Information Systems_, 24(2), pp. 141-165.
Cusumano, M. (2010) ‘Cloud computing and SaaS as new computing platforms’, _Communications of the ACM_, 53(4), pp. 27-29.
Dimitriu, O. and Matei, M. (2014) ‘A new paradigm for accounting through cloud computing’, _Procedia Economics and Finance_, 15, pp. 840-846.
Glaser, B.G. (1992) _Basics of grounded theory analysis: Emergence vs. forcing_. Mill Valley, CA: Sociology Press.