The Impact of Cloud-Based Accounting Information Systems on Financial Information Reliability in Algerian SMEs

This study investigates the impact of cloud-based accounting information system (AIS) adoption on financial information reliability within the context of Algerian organizations. Using a quantitative cross-sectional survey design, data were collected from accounting professionals across a range of industries, including small and medium-sized enterprises. Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed to examine both direct and indirect relationships among the study variables. The results show that cloud-based AIS adoption has a positive and statistically significant effect on financial information reliability. In addition, system effectiveness partially explains this relationship, indicating that the benefits of cloud-based systems extend beyond technological implementation to improvements in reporting quality, control effectiveness, and decision-support capabilities. The findings also indicate that organizational size plays an important moderating role, with larger organizations deriving stronger benefits from cloud-based systems compared to smaller firms. This study contributes to the literature by providing empirical evidence from a North African context, where research on cloud-based accounting systems remains limited. It also offers practical implications for managers, policymakers, and accounting professionals by emphasizing the importance of aligning technological adoption with organizational capabilities. Overall, the study highlights the critical role of cloud-based accounting systems in enhancing financial information reliability and supports their continued adoption in emerging and developing economies.