An Examination of the Applied Transformations of Artificial Intelligence in Cloud Accounting

Ghazaleh  Taheri; Javad Babaei Khalili; Mohammadreza  Abdoli; Marjan  Shahali; Javad  Ramezani

Authors

Ghazaleh Taheri Department of Accounting, Sar.C., Islamic Azad University, Sari, Iran Author https://orcid.org/0009-0003-1029-3476
Javad Babaei Khalili Department of Accounting, BG.C., Islamic Azad University, Bandar Gaz, Iran https://orcid.org/0000-0003-2334-5450
Mohammadreza Abdoli Department of Accounting, Sha.C., Islamic Azad University, Shahrood, Iran Author https://orcid.org/0000-0002-8927-1231
Marjan Shahali Department of Accounting, Da.C., Islamic Azad University, Mashhad, Iran Author https://orcid.org/0000-0002-6657-0685
Javad Ramezani Department of Accounting, No.C., Islamic Azad University, Noor, Iran Author https://orcid.org/0009-0001-7009-9005

Keywords:

cloud accounting, artificial intelligence, cybersecurity

Abstract

The convergence of artificial intelligence and cloud technologies in the domain of accounting has gone beyond mere instrumental optimization and has resulted in a structural redefinition of information channels and the dynamics of financial decision-making. These applied transformations, through the transition from traditional processing toward automated cognitive systems, provide a new platform for predictive analytics and the enhancement of financial reporting quality. The aim of this study is to examine the application of artificial intelligence transformations in cloud accounting. Using a mixed-methods approach, the qualitative phase of the study, based on grounded theory analysis and interviews with experts, sought to develop a multidimensional theoretical framework in accordance with the approach proposed by Glaser (1992) through the stages of open, axial, and selective coding. Subsequently, in the quantitative phase of the study, the identified criteria were examined using structural equation modeling to determine their contextual applicability in terms of the structural goodness-of-fit of the proposed model. The findings of the qualitative phase, based on 14 expert interviews, resulted in the identification of 287 open codes, 29 basic themes, six organizing themes, and three global themes. In the quantitative phase, the generalizability of the dimensions derived from the qualitative phase was also confirmed through assessment of structural model fit using WarpPLS within the structural equation modeling process. The findings indicate that the transformations required in cloud accounting in the context of the rapid evolution of artificial intelligence are primarily associated with security mechanisms. Accordingly, artificial intelligence capabilities should be employed to enhance the cyber capacities of accounts hosted on defined cloud infrastructures so that accounting based on financial technologies can generate greater user trust and thereby increase the level of transactions conducted through such network-based mechanisms.

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