ISSN 1816-6075 (Print), 1818-0523 (Online)

Journal of System and Management Sciences

Vol. 13 (2023) No. 1, pp. 666-686
DOI:10.33168/JSMS.2023.0133

The Role of Cloud Computing Features in Improving

Accounting Information Systems

Sanaa. N. Maswadeh
Accounting Department, School of Business, Jadara University, Irbid, Jordan

[email protected]

Abstract. The objective of the current study is to investigate the

role of cloud computing features (flexibility, widespread access,
pooling resources, safety, and security), in improving accounting
information systems of Jordanian small and medium-sized
companies SMEs. A questionnaire has been developed and targeting
accountants and financial managers in Jordanian (SMEs) used cloud
computing services, One-Sample t-Test conducted to test the
hypotheses of the study. Among the most prominent findings of the
current study are the importance and the significant role of all cloud
computing features (flexibility, widespread access, cloud pooling
resources, safety, and security) in improving the accounting
information systems of Jordanian SMEs. Further, safety and
security considered the most important cloud computing features in
improving accounting information systems.
Keywords: Cloud Computing, Accounting Information systems,
Jordanian SMEs companies.

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1. Introduction
A good accounting system that responds to changes in the surrounding environment
and developments in information technology is a requirement to provide
management and other parties with the data and information required to make
rational decisions. Cloud computing has helped achieve this goal as companies
become aware of the characteristics and benefits of cloud computing. This is a
major reason why cloud computing is growing exponentially, as companies begin to
use cloud computing to do their duties without having their technology
infrastructure.
Cloud computing has been used as a means of communication between
companies and in the exchange of knowledge and information between different
parts of the world, allowing the spirit of innovation. It is growing among the major
providers of cloud computing through the software service, and the ability to
quickly transfer information from one location to another to provide new services
that adapt to change in business processes.
The pioneer companies use the cloud as a means of collecting skills and
knowledge that was previously not possible, and cloud computing is also used as a
way to take advantage of the integration and application of mobile technologies.
Especially in the present era, the mobile phone plays an important role in the market,
helping to integrate mobile applications with the accounting system within the
company.
Cloud computing has been a reflection of the growing market needs' so,
Dimitriua and Mateia (2014) mentioned in their study that according to a study by
the Cloud Computing Institute CAI (2013) the growth rate in adopting the use of
cloud computing recorded a dramatic increase of more than 43% in financial and
accounting firms from 2012 to 2013.
Azadi (2013) demonstrates that there is some evidence that software based on
cloud computing has become accepted by accountants and companies. It is
estimated that 14% of companies and 23% of accountants are attracted to using
cloud accounting to manage their accounts in Australia. He found that 60-77% of
accountants who do not use cloud systems plan to use it in the coming years. He
concluded that accountants who are not inclined to use cloud computing are putting
their business at risk.
Small and Medium-Sized companies (SMEs) have now begun to change their
accounting information systems in response to changes in the environment and the
evolution of information technology. Therefore, accounting has become dependent
on entering electronic records and data and on the distribution of the electronic
accounting information to keep up with developments in the local and international
markets. This study intends to investigate the role of cloud computing features in
improving the accounting information systems of Jordanian SMEs.

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The high cost of quality information systems performance, especially in small

and medium-sized enterprises (SMEs), which have scarcity resources find it
difficult to create new software and applications infrastructure that require large
investments. This has sparked controversy in the role of cloud computing in
improving the performance of the accounting information systems over time
because it offers gradual solutions, flexible expansion, widespread access, security
and safety, and resource pooling. Also, Cloud computing is an additional resource
that is not available to companies and it helps them to use the new generation of
computing and to work on high technology capabilities infrastructure, which is
transferred by the cloud's provider without the need for high investment from SMEs
companies.
The significance of the study is to demonstrate the role of cloud computing
features in improving and enhancing the accounting information systems in light of
the company resources. It also helps the company design accounting information
systems to achieve data collection and processing processes in the way that
coordinate and integrate company activities, and it satisfies the needs of various
managerial levels of information, which leads to develop the performance of the
company and achieve its competitive advantage.
In addition it tries to find solutions to develop the accounting information
systems which enable companies to follow the changes in the competitive
environment of the local and international companies, and make rational decisions
to achieve the objectives of the company, and alerting accountants and auditors to
the most important features of the use of cloud computing and its impact on
improving accounting information systems, in order to develop their professional
performance in the light of changing in the surrounding environment and
information technology.
This study contributes to determining the appropriateness of cloud computing to
help small and medium-sized companies that are resource-constrained to use cloud
computing technology and tries to link them to a unified technology to exploit cloud
data, applications, and services to integrate the activities and processes of their
accounting information systems.
It also identifies the most important features that enhance the ability of the
accounting information systems to deal with the challenges faced by the company
when using cloud computing and tries to overcome these challenges, to enhance the
accounting information systems to produce high-quality information. Furthermore,
it investigates the best ways to ensure the security of company data in general and
the security of customer data in particular.
Also, most of the previous studies which were applied in Arab countries did
not expand in studying cloud accounting and its features as one of the most
important developments associated with the technological advancement of

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information. Therefore, this study came to focus on the role of cloud computing
features in improving the accounting information systems in SMEs companies that
used cloud computing services in Jordan.

2. Theoretical Framework
The accounting information systems are defined as a system for collecting,
recording, storing and processing data to produce information for decision-makers
(Grabinski, Kedzior, and Krasodomska, 2014). Romany (2012) defines it as a
system that collects, enters, processes and stores data to access valuable information
that is provided to decision-makers. The accounting information systems can be a
simple manual system based on paper and pen or a very complex system that uses
computers and software or is in the middle of this and that, and regardless of the
degree of simplicity or complexity of the system, the processes followed by the
system is the same. Al-Rashidi (2012) defines it as a set of tangible and intangible
elements used in the implementation of the accounting duty and the completion of
the full accounting cycle, which is concerned with the collection, recording,
classification, processing, storage and delivery of valuable information in the form
of financial reports to the interested parties in order to help them in making good
decisions.
For many years, companies have been using technology services from different
sources. Cloud computing is not new, it enables companies to use the infrastructure
of a cloud service provider, often outside the company's borders, to store, host e-
mail and other services necessary to produce accounting information through the
Internet.
Although there are many concepts of cloud computing, there is no single
concept professionals accept for cloud computing as a definition, Dimitriua and
Mateia, (2014) recognize that its key features and functions, including the
processing and storage of accounting information and other data through
applications, servers, and Web site service provided outside the company by a
service provider, can explain the concept of cloud computing. Cloud Computing has
been recognized by the National Institute of Standards and Technology (NIST) as a
model for enabling access to a set of online shared resources group that can be
quickly available and released on demand and in a convenient manner such as
networks, servers, with minimal management or interaction with the service
provider, so this model enhances the availability of the cloud. Gartner (2009)
defines cloud computing as a computing style that is based on the widespread
provision of Information technology services, as external customer service using
Internet technology.
Grossman (2009) finds that the proper use of hardware resources, especially
servers, can provide good benefits for companies such as reducing operational costs
and reducing initial corporate costs, especially virtualization technology because it

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helps to use servers more effectively.

Jones et al. (2017) note that UK government organizations have begun shift to
cloud computing services to reduce their overall investment and resources in
information technology infrastructure. It indicates that there are many key
advantages to using cloud computing, such as improved information and
management, flexible work practices and significant cost savings for government
companies based on cloud computing services. Taha's (2016) study aims to explore
ways to improve the performance of the information systems by proposing a hybrid
cloud computing system for the company. The study concluded that the hybrid
cloud computing system results in more efficient performance of the company's
information systems by focusing on more important operations and activities
required by the company and by organizing transfer and copying of the data in
cloud data centers and providing security for cloud information. The study of Al-
Alimi (2014) shows that the concept of cloud computing faces uncertainty in the
scientific community and studies and researches did not address it adequately, and
knowledge and experience about cloud computing are still overlapping and
interrelated, especially concerning the applications and risks and ways of using it.
The study recommended corporate management increasing interest in the
information technology infrastructure for the transition to cloud computing services.
Al-Mutairi (2012) aims to identify the characteristics of electronic accounting
information systems in terms of speed in providing information and in terms of the
accuracy of the information and its reflection on the measurement of the credit risk
of Kuwaiti banks. The study concludes the importance of the appropriate timing
(speed) as an important feature of the electronic accounting information systems,
and the need for Kuwaiti banks to continue to adhere to the security and safety of
the system as it leads to reduce the level of credit risk. The study of El-Helou,
Sabah (2008) seeks to determine the success of modern information and
communication systems and their technology in helping Jordanian banks perform
their duties. The study concluded that commercial banks in Jordan will not be able
to continue to work or compete if they do not use computer technology and
communications effectively in the performance of their various duties. Also, it
concludes that investment in computer technology and communications lead to
lower costs, and there is a relationship between the degree of development of
computerized information systems and the way banks doing their activities and
daily work.
Dhali (2015) aims to investigate the cloud adoption factors that lead to the
initiation of cloud integration between SMEs. The results of the study showed that
cloud computing leads to develop existing business processes, increase their
business value with the attendant ease of movement, improve customer
relationships and create competitive opportunities for SMEs, manage and maintain
private data centers with cost reduction investment and capital spending in

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information technology. Kinkela (2013) shows that cloud computing seeks to

reduce the cost of accounting data processing through third-party data storage and
processing, although investment and innovation in cloud storage and data
management have added a new risk to corporate data security. So companies need
to develop effective policies to use the cloud and a risk response plan, enabling
companies to take advantage of this new technology to increase the operational
efficiency of their operations.
Serkan and Cemal (2015) conclude that the Turkish cloud service provider must
take all necessary arrangement when dealing with cloud computing so that digital
data is not destroyed, lost or possessed by harmful third parties by building the
necessary technical infrastructure to operate a flawless system and to maintain
digital organization data in a secure environment.
Shihong (2015) conducts a methodology study on how to choose cloud services
that fit the accounting information systems. The study found a lack of awareness of
cloud services and a comprehensive understanding of service level agreements by
companies using cloud computing services, so companies should continue to look
for the appropriate model of cloud computing, and cloud service providers can help
companies choose the appropriate cloud services according to the needs of their
accounting information systems. Dimitriua and Mateia (2014) show that the benefits
of using cloud computing solutions are great and companies should do their best
effort to explore all opportunities and learn from ever-changing markets. The study
also pointed out that the transition to cloud computing is inevitable for most
companies and in many cases; the only question that arises is "when".
Llie and Windekilde (2014) clarify the importance of using cloud computing
and how it affects companies in terms of improving knowledge management and
informatics in the company, as well as improving the flow of information. The
study found that cloud computing is a key factor in the progress, prosperity and
corporate sovereignty in the market.
The study of Sacer and Ioluic (2013) highlights the impact of information
technology on the quality of the SMEs Croatia accounting information systems. The
study showed that the quality of the accounting information systems and the quality
of accounting information are significantly affected by information technology.
Adel, A., et al. (2013) clarify impetus, needs, and fears surrounding the
adoption of cloud computing by SMEs in the UK. The study found that there is a
major role of cloud computing in addressing the shortcomings of performance, and
consider a key factor to the growth of SMEs by increasing their competitiveness
since the adoption of cloud computing services will make SMEs able to access the
modern technologies with no need for high costs. The study showed that SMEs
were interested in information security as an important factor when they using cloud
computing.

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Therefore, this study came to test the hypotheses of the study raise from the role
of cloud computing features (cloud flexibility, widespread access, pooling resources,
safety, and security) in improving the accounting information systems of Jordanian
SMEs companies. So, the study will test the following hypotheses:
• Cloud flexibility features have a role in improving accounting
information systems of Jordanian SMEs companies.
• Cloud widespread access features have a role in improving
accounting information systems of Jordanian SMEs companies.
• Cloud pooling resources features have a role in improving
accounting information systems of Jordanian SMEs companies.
• Cloud safety and security features have a role in improving
accounting information systems of Jordanian SMEs companies.

3. Methods
In order to achieve the primary objectives of this study, a theoretical literature
review has been done to develop a questionnaire which distributed to accountants
and financial managers work in Jordanian Small and Medium-Sized companies
(SMEs) used cloud computing, to investigate the role of cloud computing features
in improving the accounting information systems in these companies.

3.1. Population and Sample of the Study

The population has consisted of 277 Jordanian SMEs' companies using cloud
computing services at the end of the year (2018). The sample was selected using the
simple random sampling approach with a sample size of 170 SMEs companies. In
order to determine the size of the representative sample of the population, the table
for determining the sample for a known population was referred to (Krejcie and
Morgan, 1970). The primary respondents from these SMEs were financial managers
and accountants who have a good educational level background. A total of 510
questionnaires were distributed in a period of four months; between January to May
2019 with the help of enumerators. Out of 510 questionnaires, only 455 were fit for
analysis with a percentage of (89%) approximately of total questionnaires
distributed.

3.2. Instrumentation
The data of this study were obtained through a survey; questionnaires were
distributed to the sample size of 170 SMEs companies. The questionnaire is divided
into two sections. The first section includes the demographic characteristics of the
respondent (certification, educational level, and expertise). In the second section, 43
items of the four categories of the role of cloud computing features (14 items cloud
flexibility, 12 items widespread access, 8 items pooling resources, 9 items safety
and security) in improving the accounting information systems of Jordanian SMEs

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companies.
The respondents were asked to indicate the level of importance toward these 43
items on a five-point Likert-scale, ranging from 1 – not important to 5- fully-
important.

3.3. Statistical method

The questionnaires obtained from the survey were tested for internal consistency
and reliability using Cronbach alpha tests. In order to measure the level of
importance toward role of cloud computing features in improving the accounting
information systems of Jordanian SMEs companies, the study tested the hypotheses
using One-Sample t-Test, by comparing the mean calculated to each item and each
perspective with the test value (arithmetic mean) which is (3) calculated in the
equation ((5+4+3+2+1)/5)) as the scale of the questionnaire was graded using the
five-point Likert scale starting from 1 to 5,. Hence, if the statistical significance
level (α≤0.05) at 95% confidence level, this means there are statistically significant
differences from the mean of the item or perspective and the test value (arithmetic
mean). Consequently, the study would accept the alternative hypothesis, if the
significance level (α≤0.05), and accept the null hypothesis if the significance level
(α >0.05), in each perspective of the study.

4. Results
Calculated to measure the reliability of the questionnaire. The alpha values showed
high reliability for the whole questionnaire (0.80) also, in each of the cloud
computing features dimensions: cloud flexibility (0.82), widespread access (0.77),
pooling resources (0.84), safety and security (0.78). These findings prove that the
questionnaire is a valid instrument to evaluate the role of cloud computing features
in improving the accounting information systems of Jordanian SMEs companies.
The statistical analysis to demographic characteristics of the sample respondents
(certification, educational level, and expertise) by using descriptive statistic such as
frequencies, showed that 81% of the respondents certification was a bachelor's
degree and the specialization was concentrated in the accounting, the years of
experience ranged from (10-14 years), which can be considered as an indicator of
the availability of expertise and sufficient scientific qualifications for the sample
respondents to answer the questions of the study.
The questionnaire's results from One-Sample t-Test conducted on the Jordanian
SMEs’ companies using cloud computing showed the following results:
Testing the first hypothesis: Cloud flexibility features have a role in
improving accounting information systems of Jordanian SMEs companies. The
results were tabulated and presented by the table (1).
Table 1: Cloud flexibility in improving the accounting information systems

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Items mean Relative Std T- Sig

importanc Deviation Value
e
The degree of importance related to the elements of cloud flexibility in improving AIS:
1. Developing cloud applications and services, 4.26 85% 1.01 8.42 0.00
increasing the system's ability to handle cloud
applications, in ways leads to increase the efficiency of
the accounting information system performance.
2. Cloud computing helps companies define a clear 3.51 70% 1.06 8.72 0.03
strategy for keeping private and important data.
3. The capacity of cloud computing infrastructure to 4.72 94% 0.91 9.44 0.00
maintain supplier's and customer's data and not
deleting them improves the performance of the
accounting information system.
4. Virtualization technology helps companies to use 4.51 90% 0.8 9.72 0.00
servers more effectively, which helps the accounting
system to perform its functions more effectively.
5. Cloud computing helps using Information 4.01 80% 0.83 9.07 0.00
technology resources more efficient in ways that
improve the performance of the accounting
information system.
6. The ability of cloud computing to allocate resources 4.56 91% 0.86 8.24 0.00
and applications dynamically is needed and then
released when it is not needed.
7. The integration of applications and management 4.12 82% 0.78 8.63 0.00
tools in cloud computing improves the accounting
information system.
8. The cloud helps companies to collect and process 4.16 83% 0.75 8.14 0.00
data so that it can coordinate the activities of the
accounting information system and integrate them with
the objectives of the organization.

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9. Having a strong infrastructure when using cloud 4.35 87% 0.89 7.4 0.00
computing technology accommodates accounting
information system requirements, thus increasing the
efficiency of its performance.
10. Cloud computing offers all the services and 4.29 86% 0.74 7.92 0.00
applications that are appropriate to the company
accounting information system.
11. The time required to make receipts and documents 4.77 95% 0.76 8.97 0.00
when relying on cloud applications is less, which
increases the speed of completion of the accounting
information system operations.
12. The fast response of the cloud to changes in 3.91 78% 1.17 8.57 0.00
technology applications increases the effectiveness of
the accounting information system.
13. Cloud computing applications and it's efficient to 4.21 84% 0.96 8.53 0.00
use increase the possibility of entering valid and
documented data for the accounting information
system.
14. The inclusion of the cloud on a wide range of 4.12 82% 0.84 8.91 0.00
applications covering different business and accounting
applications improves the output of the accounting
information system.
The arithmetic mean (test value) of the total items 4.25 85% 0.83 9.07 0.00
related to the elements of cloud flexibility in
improving AIS.
Source: Result Output from SPPS Statics Analysis.

Table 1 shows that all features related to the role of cloud flexibility in
improving the accounting information systems of Jordanian SMEs companies have
meant higher than the test value (M=3) at a statistical significance level (α≤0.05),
indicating the important role of the cloud flexibility features in improving the
accounting information systems of Jordanian SMEs companies.
Also table 1 shows, the most importance cloud flexibility features roles in
improving the accounting information systems related with “The time required to

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make receipts and documents when relying on cloud applications is less, which
increases the speed of completion of the accounting information system operations”
and “The capacity of cloud computing infrastructure to maintain suppliers and
customer's data and not deleting them improves the performance of the accounting
information system" with the means is 4.77, 4.72 respectively, and relative
importance approximately 95%, 94% respectively at a statistical significance level
(α≤0.05).
Also table 1 shows the least importance cloud flexibility features roles in
improving the accounting information systems related to “Cloud computing helps
companies define a clear strategy for keeping private and important data” and “Fast
response of the cloud to changes in the technology applications increases the
effectiveness of the accounting information system ” with the means are 3.51, 3.91
respectively, and relative importance approximately 70%, 78% respectively at a
statistical significance level (α≤0.05).
Table 1 shows One-Sample t-Test results to the overall items related to the first
hypothesis have mean score (M=4.25) and relative importance approximately 85%,
at a significant level (0.00) which is less than (α≤0.05), implying a significant
importance role to the cloud flexibility features in improving the accounting
information systems of Jordanian SMEs companies, and allows accepting the
alternative hypothesis which states, “Cloud flexibility features have a role in
improving accounting information systems of Jordanian SMEs companies”. This
result was consistent with the outcomes of the Dhali( 2015), Jones et al. (2017),
Shihong (2015) these studies pointed out that flexible work practices consider as
key advantages to using cloud computing.
Testing the second hypothesis: Cloud widespread access features have
a role in improving accounting information systems of Jordanian SMEs
companies. The results were tabulated and presented by the table 2.
Table 2: cloud widespread access in improving the accounting information systems.

Items mea Relative Std T- Sig

n Importan Deviation value
ce
The degree of importance related to the elements of cloud widespread access in improving
AIS:
1. The company's accounts can be navigated easily 4.45 89% 0.78 8.94 0.00
on the cloud, from anywhere and from a different and
large number of devices.

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2. Making updates to the accounting information 4.39 88% 0.94 7.2 0.00
system is easier as the responsibility of developing the
cloud-related to the cloud providers, who have huge
capabilities and resources.
3. The storage of information on the cloud network 4.5 90% 0.62 10.46 0.00
increases the storage capacity of the accounting
information system.
4. The use of cloud services without the need for 4.41 88% 0.83 5.89 0.00
direct communication with the cloud service provider
increases the processing speed of the information
system.
5. Relying on cloud computing services over the 4.81 96% 1.01 4.11 0.00
internet provides access to system information quickly
and easily.
6. The ability of the cloud to provide services 4.75 95% 0.9 4.22 0.00
immediately and continuously increases the efficient
performance of the company's information system.
7. Available legal and regulatory requirements 3.51 70% 0.85 3.37 0.00
governing the work of the cloud, improve the
performance of the accounting information system.
8. Providing software and special applications to 3.88 78% 0.88 3.18 0.04
facilitate cloud data access, and the speed to access the
information.
9. Companies sharing cloud computing CPU, 4.15 83% 0.86 8.17 0.00
memory, storage and also virtual cloud computing
resources, lead to meet the requirements of their
accounting information system.
10. The ability of cloud applications to link with the 4.45 89% 0.77 8.77 0.00
company's databases accelerates data processing
procedures of the accounting information system.
11. Allowing suppliers and customers to use the cloud 4.25 85% 0.1 7.96 0.00
leads to access to important and necessary data and 0
increases the efficiency of the performance of the

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accounting information system.

12. The expansion of storage capacity in the cloud 4.69 94% 0.9 9.01 0.00
increases the ability of the accounting information 6
system to store the riskiest information.
The arithmetic mean (test value) of the total items 4.35 87% 0.1 8.22 0.00
related to the elements of cloud widespread access in 1
improving AIS.
Source: Result Output from SPPS Statics Analysis.

Table 2 shows that all features related to the role of cloud widespread access in
improving the accounting information systems of Jordanian SMEs companies have
meant higher than the test value (M=3) at a statistical significance level (α≤0.05),
indicating the important role of the cloud widespread access in improving the
accounting information systems of Jordanian SMEs companies.
Also table 2 shows, the most important cloud widespread access features roles
in improving the accounting information systems related with “Relying on cloud
computing services over the internet provides access to system information quickly
and easily” and “The ability of the cloud to provide services immediately and
continuously increases the efficient performance of the company's information
system" with the means are 4.81, 4.75 respectively, and relative importance
approximately 96%, 95% respectively at a statistical significance level (α≤0.05).
Also table 2 shows the least importance cloud widespread access features roles
in improving the accounting information systems related to “Available legal and
regulatory requirements governing the work of the cloud, improves the performance
of the accounting information system” and “Providing software and special
applications to facilitate cloud data access, and the speed to access to the
information” with the means are 3.51, 3.88 respectively, and relative importance
approximately 70%, 78% respectively at a statistical significance level (α≤0.05).
Table 2 shows One-Sample t-Test results to the overall items related to the
second hypothesis have mean score (M=4.35) and relative importance
approximately 87%, at a significant level (0.00) which is less than (α≤0.05),
implying a significant importance role to the cloud widespread access features in
improving the accounting information systems of Jordanian SMEs companies, and
allows accepting the alternative hypothesis, which states “Cloud widespread access
features have a role in improving accounting information systems of Jordanian

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SMEs companies”. This finding agreed with the results of Grossman's (2009) study
who pointed out that widespread feature especially virtualization technology helps
companies to use servers more effectively.
Testing the third hypothesis: Cloud pooling resources features have a role in
improving accounting information systems of Jordanian SMEs companies. The
results were tabulated and presented by the table 3.
Table 3: cloud pooling resources in improving the accounting information systems.

Items mean Relative Std T- Sig

importan Deviatio Value
ce n
The degree of importance related to the elements of cloud pooling resources in improving
AIS:
1. Sharing resources with many cloud services providers 4.03 81% 0.29 6.34 0.00
and linking together through a unified application and
computing technology reduces the costs of the
accounting information system.
2. Increasing associated cloud benefits over cloud costs 3.56 71% 0.8 9.72 0.00
improves the performance of the accounting information
system.
3. The low costs of using cloud computing applications 4.78 96% 0.47 5.33 0.00
are compared with the establishment of these
applications in the company itself.
4. Effective use of hardware and cloud computing 4.63 93% 0.42 8.42 0.00
applications without the need to purchase them reduces
the cost of processing the accounting information system.
5. Management and maintenance cloud by the service 4.14 83% 0.51 4.23 0.00
providers reduce the cost of maintaining and managing
the accounting information system in the company.
6. Tolerance cloud fees on the amount and type of 3.95 79% 0.38 4.21 0.00
services used by companies reduce the costs of
processing the accounting information system.
7. The companies decide how many services they use in 4.31 86% 1.07 7.93 0.00
the cloud according to determining the budget they want

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to spend on these services.

8. If your business needs change, you can incur 3.88 78% 1.11 4.77 0.02
additional services from cloud other than those you
already use with low cost.
The arithmetic mean (test value) of the total items 4.16 83 0.74 7.92 0.00
related to the elements of cloud pooling resources in %
improving AIS.
Source: Result Output from SPPS Statics Analysis.

Table 3 shows that all features related to the role of cloud pooling resources in
improving the accounting information systems of Jordanian SMEs companies have
meant higher than the test value (M=3) at a statistical significance level (α≤0.05),
indicating the important role of the cloud pooling resources in improving the
accounting information systems of Jordanian SMEs companies.
Also table 3 shows, the most important cloud pooling resources feature roles in
improving the accounting information systems related with “The low costs of using
cloud computing applications are compared with the establishment of these
applications in the company itself” and “Effective use of hardware and cloud
computing applications without the need to purchase them reduces the cost of
processing the accounting information system”with the means are 4.78, 4.63
respectively, and relative importance approximately 96%, 93% respectively at a
statistical significance level (α≤0.05).
Also table 3 shows the least importance cloud pooling resources features roles
in improving the accounting information systems related to “Increasing associated
cloud benefits over cloud costs improves the performance of the accounting
information system” and “If your business needs change, you can incur additional
services from cloud other than those you already use with low cost” with the means
are 3.56, 3.88 respectively, and relative importance approximately 71%, 78%
respectively at a statistical significance level (α≤0.05).
Table 3 shows One-Sample t-Test results to the overall items related to the third
hypothesis have mean score (M=4.16) and relative importance approximately 83%,
at a significant level (0.00) which is less than (α≤0.05), implying a significant
importance role to the cloud pooling resources features in improving the accounting
information systems of Jordanian SMEs companies, and allows accepting the
alternative hypothesis which states, “Cloud pooling resources features have a role in
improving accounting information systems of Jordanian SMEs companies”. This
finding was agreed with the results of the study of Grossman (2009), Jones et al.

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(2017), Kinkela (2013), Adel Alkhalil, et al. (2013), which they found the adoption
of cloud computing services will make companies able to access the modern
technologies with no need for high resources, and cloud computing seeks to reduce
the cost of accounting data processing by pooling of companies resources.
Testing the fourth hypothesis: Cloud safety and security features have a role
in improving accounting information systems of Jordanian SMEs companies. The
results were tabulated and presented by the table 4.

Table 4: cloud safety and security in improving the accounting information systems.
Items mean Relative Std T– Sig
importanc Deviati
Valu
e on e
The degree of importance related to the elements of cloud safety and security in improving AIS:
1. Keeping abreast of developments in network 4.37 87% 0.89 6.37 0.00
security related to cloud computing services increases
confidence in the accounting information system
outputs.
2. Using the password when using the cloud with the 4.12 82% 0.9 5.95 0.00
ability to renew it continuously and permanently,
increases the security of the accounting information
system.
3. Determining responsibility access to cloud 4.39 88% 0.98 5.08 0.00
information reduces competitors' ability to penetrate the
accounting information system, either by intent or
chance.
4. Increasing the cloud's ability to store data and retain 4.51 90% 1.01 6.75 0.00
backups keeps the accounting system information from
losing.
5. The ability of cloud vendors to deliver applications 4.01 80% 1.07 7.88 0.01
with sufficient and comprehensive security features
increases the reliability of the accounting information
system.

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6. Treatments related to encryption of digital data in 4.68 94% 1.07 7.63 0.00
the cloud are sufficient and cannot be compromised,
thus maintaining the integrity of the accounting
information system.
7. The existence of an emergency plan that responds 4.76 95% 0.95 6.49 0.00
to any potential risks in the application of the cloud as
partial or total damage, increase the effectiveness of the
accounting information system.
8. Available of intellectual property laws and 4.91 98% 1.02 8.12 0.00
regulations for the partial or complete ownership of
company data on cloud computing improves the
performance of the accounting information system.
9. The updating of continuous antivirus software to 4.93 99% 1.15 9.12 0.00
cloud computing improves the performance of the
accounting information system.
The arithmetic mean (test value) of the total items 4.52 90% 1.01 3.75 0.00
related to the elements of cloud safety and security in
improving AIS.
Source: Result Output from SPPS Statics Analysis.

Table 4 shows that all features related to the role of cloud safety and security in
improving the accounting information systems of Jordanian SMEs companies have
means higher than the test value (M=3) at a statistical significance level (α≤0.05), in
addition the mean of all safety and security features are higher than 4, indicating a
very important role to the cloud safety and security features in improving the
accounting information systems of Jordanian SMEs companies.
Also table 4 shows, the most importance cloud safety and security features roles
in improving the accounting information systems related with “The updating of
continuous antivirus software to cloud computing improves the performance of the
accounting information system” and “Available of intellectual property laws and
regulations for the partial or complete ownership of company data on cloud
computing improves the performance of the accounting information system" with
the means are 4.91, 4.76 respectively, and relative importance approximately 98%,
95% respectively at a statistical significance level (α≤0.05).
Also table 4 shows the least importance cloud safety and security features roles
in improving the accounting information systems related to “The ability of cloud

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vendors to deliver applications with sufficient and comprehensive security features

increases the reliability of the accounting information system” and “Using the
password when using the cloud with the ability to renew it continuously and
permanently, increases the security of the accounting information system” with the
means are 4.01, 4.12 respectively, and relative importance approximately 80%, 82%
respectively at a statistical significance level (α≤0.05).
Table 4 shows One-Sample t-Test results to the overall items related to the
fourth hypothesis have mean score (M=4.52) and relative importance approximately
90%, at a significant level (0.00) which is less than (α≤0.05), implying a significant
and very importance role of the cloud safety and security features in improving the
accounting information systems of Jordanian SMEs companies, and allows
accepting the alternative hypothesis which states, “Cloud safety and security
features have a role in improving accounting information systems of Jordanian
SMEs companies”. This finding agreed with the results of the study of Taha's
(2016), Kinkela (2013), Serkan and Cemal (2015), Adel Alkhalil, et al. (2013),
which they found that companies consider cloud computing security and safety as a
very important factor to maintain their information.

5. Discussion
The study reported the following results:
The importance and the significant role of all cloud computing features
(flexibility, widespread access, cloud pooling resources, safety, and security) in
improving the accounting information systems of Jordanian SMEs. "This finding
was agreed with the results of the Adel Alkhalil, et al. (2013), Jones et al. (2017),
Dhali (2015), Dimitriua and Mateia, (2014), Taha's (2016) and Llie and Windekilde
(2014) studies, which they found that cloud computing services significantly affect
improving accounting information system.
The study found that Safety and security features have the most important roles
in improving the accounting information systems, followed by widespread access,
flexibility, and cloud pooling resources features that came in the last rank in
improving the accounting information systems of Jordanian SMEs.

6. Conclusion
The study concluded that cloud service provider companies must giving more
attention to cloud computing features to improve accounting information systems of
SMEs companies, especially cloud safety and security features which consider the
most important roles in improving the accounting information systems. Also,
companies should continue to look for the appropriate model of cloud computing,
and cloud service providers can help companies choose the appropriate cloud
services according to their needs of accounting information. The researcher
recommended corporate governance of Jordanian SMEs activate the role of

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regulatory activities under the Committee of Sponsoring Organization (COSO, 2012)

instructions which enabling them to develop effective policies to use the cloud
computing and develop risks response plan, and take advantages of this new
technology to increase the operational efficiency of accounting information systems
and thus enhancing accounting information quality. Also, Jordanian SMEs
companies must follow all domestic and international applications related to cloud
computing technology, and key developments related to it, to enhance their
accounting information systems. Finally study recommended researchers to expand
study subjects related to cloud computing, such as the obstacles face SMEs to deal
with cloud computing services.

7. Limitation
The main limitation being the results of the study depend on the answers of the
sample respondents, specially the variables of this study cannot measure in
quantitative measures, however, taking into account the nature of the variables and
the target respondents, there is an issue regarding generalization of the conclusions
drawn, especially in developing countries. In addition, this study verifies the
features of cloud computing to improve AIS in the context of SMEs. However, it
cannot be expected this paper covers all features of cloud computing hence, other
features of AIS should be analysed. Despite the limitations discussed, they didn’t
limit the importance of the study to demonstrate the role of cloud computing
features in improving and enhancing the accounting information systems in
Jordanian SMEs.

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