Approach to Cloud Accounting Implementation in Algerian Enterprises

Abstract

This study aims to approach the reality of implementing cloud accounting in Algerian enterprises by addressing the theoretical perspective of cloud accounting. It attempts to answer the following main problem: What is the approach to implementing cloud accounting in Algerian economic institutions? The topic was addressed through both theoretical and practical aspects. In the theoretical framework, concepts related to cloud accounting, its types, advantages, challenges, as well as its pros and cons compared to traditional accounting and accounting information systems were identified. On the practical side, a descriptive analytical method was used. The study's tool was a questionnaire distributed to a sample of 47 accounting experts, accountants, and certified accountants. The study found that cloud accounting faces moderate challenges in the context of developing accounting information systems that align with the requirements of cloud accounting.