Impact of Cloud-based Accounting Usages on Communication and Decision Quality with the Moderating Role of Top Management Support: An Empirical Investigation

DOI

10.2991/978-94-6463-860-8_12How to use a DOI?

Keywords

Cloud-based accounting Usage; Communication Quality; Decision Quality; Top Management Support

Abstract

One of the biggest IT advancements in the last decade is the development of cloud computing, which has greatly enhanced business practices. Like other business functions, accounting has also embraced cloud computing solutions to give all stakeholders access to specific and pertinent information and a real-time corporate picture. Cloud-based accounting is a modern approach to managing financial data that involves storing and processing data in the cloud, rather than on local computers or servers. This study examines the influence of cloud-based accounting usage on communication and decision quality in small and medium enterprises (SMEs) in North India. The study also highlights the moderating role of top management support in affecting the relationship between cloud-based accounting usage and communication and decision quality. The data was collected from 165 accounting professionals working in north Indian SMEs. The findings revealed that cloud-based accounting usage significantly influences communication and decision quality in SMEs. Further, top management support significantly moderates the relationship between cloud-based accounting usages and decision quality, but insignificantly moderates the relationship between cloudbased accounting and communication quality.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Mona Saini
AU  - Naveen Kumar
PY  - 2025
DA  - 2025/09/29
TI  - Impact of Cloud-based Accounting Usages on Communication and Decision Quality with the Moderating Role of Top Management Support: An Empirical Investigation
BT  - Proceedings of the International Research Conference on Resilience for Sustainability: Management Practices and Strategies for the Future (IRC 2025)
PB  - Atlantis Press
SP  - 151
EP  - 163
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-860-8_12
DO  - 10.2991/978-94-6463-860-8_12
ID  - Saini2025
ER  -