The Relationship between Information Technology Governance and Cloud Accounting Information Systems’ Risks
Elshorbagya, R., Abu-Musab, A., El-Shishinic, H., Aladweyd, L. (2025). The Relationship between Information Technology Governance and Cloud Accounting Information Systems’ Risks. EKB Journal Management System, 12(1), 74-111. doi: 10.21608/abj.2025.418330
Rana E. Elshorbagya; Ahmad A. Abu-Musab; Hatem M. El-Shishinic; Laila Aladweyd. "The Relationship between Information Technology Governance and Cloud Accounting Information Systems’ Risks". EKB Journal Management System, 12, 1, 2025, 74-111. doi: 10.21608/abj.2025.418330
Elshorbagya, R., Abu-Musab, A., El-Shishinic, H., Aladweyd, L. (2025). 'The Relationship between Information Technology Governance and Cloud Accounting Information Systems’ Risks', EKB Journal Management System, 12(1), pp. 74-111. doi: 10.21608/abj.2025.418330
Elshorbagya, R., Abu-Musab, A., El-Shishinic, H., Aladweyd, L. The Relationship between Information Technology Governance and Cloud Accounting Information Systems’ Risks. EKB Journal Management System, 2025; 12(1): 74-111. doi: 10.21608/abj.2025.418330

The Relationship between Information Technology Governance and Cloud Accounting Information Systems’ Risks

مجلة البحوث المحاسبية
Volume 12, Issue 1, March 2025, Page 74-111  XML PDF (729.75 K)
DOI: 10.21608/abj.2025.418330
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Authors
Rana E. Elshorbagya1; Ahmad A. Abu-Musab2; Hatem M. El-Shishinicorcid 3; Laila Aladweyd4
1aDemonstrator of Accounting Department, Faculty of Commerce, Tanta University
2Professor of Accounting Information Systems, Faculty of Commerce, Tanta University
3cProfessor of Cost Accounting, Faculty of Commerce, Tanta University
4Associate Professor in Accounting, Faculty of Commerce, Tanta University
Abstract
The study aims to investigate the possible contribution of Information Technology Governance (ITG) towards mitigating the risks associated with Cloud Accounting Information Systems (Cloud AIS). This goal has been accomplished by determining the categories and characteristics of the most significant potential risks associated with Cloud AIS; explaining how Cloud AIS raises potential risks that the Egyptian business environment faces, and outlining a proposed approach for ITG to lower those risks by putting in place an efficient ITG framework in the Egyptian business environment.
Quantitative analysis was used based on Ninety-Five questionnaires to investigate how ITG can lower the risks associated with Cloud AIS. The questionnaires were sent to 215 respondents, including members of academic staff in Egyptian universities, accountants, Cloud implementation engineers, and IT risk managers. Ninety-five valid and usable questionnaires are analyzed.
The results indicated that risks facing the Egyptian business environment are increased by implementing Cloud AIS. Furthermore, the results demonstrated that implementing ITG lowers the possible risks associated with Cloud AIS in Egypt.
The paper is useful to both practitioners and academics in the fields of ITG and Cloud AIS. The research provides some initial insight into users of Cloud AIS perspectives on the value of ITG impact
Keywords
Cloud AIS; Risks of Cloud AIS; IT governance; Field Study; Egypt
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