The Impact of Cloud Computing on Developing Accounting Education at Private Universities in the Republic of Yemen: A Field Study

Abstract

The study aimed to identify and measure the impact of cloud computing on developing accounting education from the perspective of academics in the accounting department and experts and technicians in the field of information technology in the Republic of Yemen. To achieve this objective, (180) questionnaires were distributed to a purposive sample in (25) private universities in Sana’a, but only (155) were valid for analysis. The study results revealed a positive impact of cloud computing (organizational readiness, and technological readiness, and environmental readiness) on developing accounting education. Based on the multiple regression analysis, the results showed that technological readiness has a high positive impact on developing accounting education, followed by the organizational readiness, and then the environmental readiness. The results also showed that the most available dimensions of developing accounting education from the sample’s perspective is teaching methods, followed by accounting plans and courses, and then the academic staff. The study recommends that, the Board of Trustees of private universities in Yemen need to adopt cloud computing technology for digital transformation in education. It also recommends that, there is a need to include accounting programs that are professionally used within the accounting curricula, activating field training, reconsidering the current accounting teaching methods, and amending accounting plans and courses to suit technological and technical developments as well as keep pace with the requirements of the labor market.