Cloud accounting and internal control effectiveness in businesses: Impacts, challenges, and implications

The adoption of cloud accounting systems influences not only accounting performance but also the effectiveness of internal control through enhanced automation, real-time monitoring, and advanced data access control mechanisms. This study examines the impact of cloud accounting on internal control effectiveness within enterprises, highlighting both the benefits and the challenges associated with its implementation. Drawing on analytical insights, the study elucidates how cloud-based systems can strengthen control environments while introducing new risks related to data security and system dependency. Overall, the findings contribute to a deeper understanding of the role of cloud accounting in improving governance quality and the reliability of corporate financial reporting.