The Impact of Cloud-Based Accounting Systems on Financial Transparency and Decision-Making in Iraqi SMEs

Impact of Cloud-Based Accounting Systems on Financial Transparency and Decision-Making

Authors

  • Hariem Abdullah Departmen of Accounting, College of Administration and Economics, University of Sulaimani, Kurdistan Region, IRAQ Author https://orcid.org/0000-0003-0333-6338
  • Hawkar Anwer Hamad Department of Accounting and Finance, Collage of Administration and Economics, Lebanese French University, Erbil, Kurdistan Region, IRAQ Author https://orcid.org/0000-0002-1703-2880
  • Ammar Waleed Mohammed Department of Accounting, College of Administration and Financial Sciences, Knowledge University, Kurdistan Region, IRAQ Author

DOI:

https://doi.org/10.63841/iue31637

Keywords:

Cloud Accounting, Financial Transparency, Decision-Making Quality, Digital Transformation and Iraqi SMEs

Abstract

Digital transformation is revolutionizing financial practice worldwide. Current technological developments have significantly affected SMEs' financial reporting and strategic decisions. This study examines how cloud-based accounting systems affect Iraqi SMEs' financial transparency and in turn decision-making. A deductive, quantitative research design was employed, utilizing standardized questionnaires to collect data from 280 employees of Iraqi small and medium-sized enterprises (SMEs) who possess professional experience in the field of accounting. The results confirm that cloud accounting application and access had minor effects, whereas user competence show no impact. These findings affect SME owners, accountants, and policymakers. Cloud software, personnel training, system integration, and cybersecurity must be invested in to maximize cloud-based system outcomes. Policymakers may help local enterprises embrace digital literacy and cloud computing by creating guidelines and training.  This study covers Iraqi SMEs, which have been underrepresented in worldwide studies on the digital accounting revolution in emerging countries, adding to the body of knowledge. It provides a detailed explanation of how a complex network of technological and human factors affects financial results and can be used as a model for introducing technological advances to the financial sector in a similarly structured economy.

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Author Biographies

  • Hariem Abdullah, Departmen of Accounting, College of Administration and Economics, University of Sulaimani, Kurdistan Region, IRAQ

    Dr. Hariem Abdullah  is an Assistant Professor of Accounting, head of Financial Accounting & Auditing Dep., College of Commerce, University of Sulaimani. He is a finance advisor and researcher. PhD in Financial Accounting. He obtained Ph.D. from Near East University, August 2020, Nicosia, Cyprus. He obtained MSc degree in Accounting and Finance, University of Leicester January 2014, England, UK.

  • Hawkar Anwer Hamad, Department of Accounting and Finance, Collage of Administration and Economics, Lebanese French University, Erbil, Kurdistan Region, IRAQ

    Dr. Hawkar Anwer is a PhD holder in Financial Accounting. He is an academic staff at Department of Accounting and Finance, Collage of Administration and Economics, Lebanese French University, Erbil, Kurdistan Region of Iraq

     

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Published

2026-01-27

Issue

Vol. 3 No. 1 (2026)

Section

Accounting and Finance

License

Copyright (c) 2026 Academic Journal of International University of Erbil

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

The Impact of Cloud-Based Accounting Systems on Financial Transparency and Decision-Making in Iraqi SMEs: Impact of Cloud-Based Accounting Systems on Financial Transparency and Decision-Making. (2026). Academic Journal of International University of Erbil, 3(1), 837-849. https://doi.org/10.63841/iue31637