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377805

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

Article

Last updated: 29 Dec 2024

Subjects

-

Tags

المحاسبة المالية

Abstract

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.

DOI

10.21608/ajss.2024.311881.1026

Keywords

(نظام معلومات السحابة AIS, مخاطر نظام معلومات السحابة AIS, حوكمة تكنولوجيا المعلومات, دراسة ميدانية, مصر)

Authors

First Name

Rana

Last Name

E. Elshorbagy

MiddleName

-

Affiliation

كلية التجارة، جامعة طنطا

Email

dr-hossamfathi@hotmail.com

City

-

Orcid

-

First Name

Ahmad

Last Name

A. Abu-Musa

MiddleName

-

Affiliation

كلية التجارة - جامعة طنطا

Email

dr-hossamfathi@iams.edu.eg

City

طنطت

Orcid

0000-0002-8064-0555

First Name

Hatem

Last Name

M. El-Shishin

MiddleName

-

Affiliation

كلية التجارة جامعة طنا

Email

hatemkkk@hotmail.com

City

-

Orcid

-

First Name

Laila

Last Name

Aladwey

MiddleName

-

Affiliation

كلية التجارة جامعة طنطا

Email

laila@hotmail.com

City

-

Orcid

-

Volume

3

Article Issue

1

Related Issue

50295

Issue Date

2025-01-01

Receive Date

2024-08-13

Publish Date

2025-01-01

Page Start

70

Page End

111

Print ISSN

2974-3524

Online ISSN

2974-3532

Link

https://ajss.journals.ekb.eg/article_377805.html

Detail API

https://ajss.journals.ekb.eg/service?article_code=377805

Order

377,805

Type

بحوث ميدانية

Type Code

2,733

Publication Type

Journal

Publication Title

المجلة الأكاديمية للعلوم الإجتماعية

Publication Link

https://ajss.journals.ekb.eg/

MainTitle

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

Details

Type

Article

Created At

18 Dec 2024