The Impact of Information Technology Governance on Reducing Cloud Accounting Information Systems’ Risks: An Evidence form Egypt

نوع المستند : بحوث ميدانية

المؤلفون

1 كلية التجارة، جامعة طنطا

2 كلية التجارة - جامعة طنطا

3 كلية التجارة جامعة طنا

4 كلية التجارة جامعة طنطا

المستخلص

The study aims to investigate the possible contribution of Information Technolgy Governance (ITG) towards mitigating the risks associated with Cloud Accounting Information Systems (Cloud AIS). This goal has been accomplished by determining the categories and characteristics of the most significant potential risks associated with Cloud AIS; explaining how Cloud AIS raises potential risks that the Egyptian business environment faces, and outlining a proposed approach for ITG to lower those risks by putting in place an efficient ITG framework in the Egyptian business environment. A questionnaire-based field study is carried out to investigate how ITG can lower the risks associated with Cloud AIS. The questionnaires were sent to 215 respondents, including members of academic staff in the Egyptian uninveristies, accountants, Cloud implementation engineers, and IT risk managers. Nintiy-five valied and usable questionnaires are analyzed. The results indicated that risks facing the Egyptian business environment are increased by implementing Cloud AIS. Furthermore, the results demonstrated that implementing ITG lowers the possible risks associated with Cloud AIS in Egypt.

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