دور الحوسبة السحابية في تعزيز كفاءة تطبيق المعايير الدولية للتقارير المالية

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[4] Information in Academic Libraries in a Comparative Study), Scientific Journal of Libraries, Documents and Information, Volume Two, Issue Four.

[5] Hussein, Amal Hussein Mohamed Hussein, research entitled (The Impact of Integration between Blockchain and Cloud Computing on the Quality of Digital Financial Reports), Alexandria Journal of Accounting Research – Egypt, Issue 1, Volume 7, 2023.

[6] Miftah, Ruqaya Muhammad (2023), Obstacles to Adopting Cloud Computing in Libyan Commercial Banks - A Field Study on Commercial Banks in Gharyan City, Gharyan Journal of Technology, Higher Institute of Science and Technology, Issue 9, Libya.

[7] International Accounting Standards Board (IASB).

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[14] Maelah, R., Al Lami, M. F. F., &Ghas, G. (2021). Usefulness of management accounting information in decision making among SMEs: the moderating role of cloud computing. Asia-Pasific Management Accounting Journal, 16(1), 59-92.

[15] Mell, P., & Grance, T. (2025). The NIST Definition of Cloud Computing. National Institute of Standards and Technology, 800(845),800-845. /https://nvlpubs.nist.gov/nistpubs/Legacy/SP/nistspecialpublication800-145.pdf .

[16] Quality of Financial statements in SMEs. A Qadisiyah journal for administrative and economic science (QjAE). Volume 20. Issue 2 . Iraq.

[17] Waleed Khalid Shihab1, 2 nd Sami Hameed Sulaiman(2025) The Role of Cloud Computing in Improving Production Costs and the Speed of Financial Reports: A Case Study of Iraq Steel Karbala . NTU Journal for Administrative and Human Sciences (2025) 5 (2): 176-202 DOI: https://doi.org/10.56286/ntujahs.