CLOUD-BASED ACCOUNTING AND FIRM EFFECTIVENESS: PERSPECTIVE STUDY OF ACCOUNTANTS IN ANAMBRA STATE
Keywords:
Accounting Professionals, Cloud-based accounting, Firm EffectivenessAbstract
The study examined the relationship between cloud-based accounting and firm effectiveness from the accountants' perspective in Anambra State. The research utilized a survey-based descriptive research design. Seven hundred and seventy-two professionally affiliated accountants in Anambra State made up the study population. Taro Yamane's (1967) formula was used to determine the sample size of 130 professionally affiliated accountants in Anambra state. A structured questionnaire was used as the research instrument. Descriptive analysis was performed using frequency distribution. Given that the data were ranked, Spearman’s Rank Order Correlation Analysis was utilized to test the hypothesis. It was found that cloud-based accounting has a significant positive relationship with firm effectiveness from the perspective of accountants in Anambra State (rho = .284; p-value = 0.001). In conclusion, the efficiency, real-time access to data, enhanced collaboration, and improved financial control provided by cloud-based accounting systems are key factors that drive this relationship. The study recommends that department heads should encourage and promote collaboration across teams by utilizing the collaborative features of cloud-based accounting systems
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