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Record W4394913452 · doi:10.5267/j.ijdns.2024.4.006

The effect of cloud computing on accounting information quality: Empirical study in Saudia Arabia

2024· article· en· W4394913452 on OpenAlexvenueno aff
Asaad Mubarak Hussien Musa

Bibliographic record

VenueInternational Journal of Data and Network Science · 2024
Typearticle
Languageen
FieldComputer Science
TopicOrganizational and Employee Performance
Canadian institutionsnot available
FundersDeanship of Scientific Research, Prince Sattam bin Abdulaziz UniversityPrince Sattam bin Abdulaziz University
KeywordsCloud computingQuality (philosophy)AccountingAccounting information systemBusinessData scienceComputer scienceOperating system

Abstract

fetched live from OpenAlex

This study aimed to investigate the effect of cloud computing (CC) and company size on accounting information quality. Data were collected using an online questionnaire which followed the Technology Acceptance Model (TAM). The research sample consisted of 178 respondents from accountants and audit offices in the Emirate of Riyadh. The study adopted a Smart PLS in hypothesis testing. The study's results indicated just a positive relationship between perceived benefit and quality of accounting Information. In addition, there was a clear influence of company size on the relationship between CC and accounting information quality.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.005
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.409
Threshold uncertainty score0.589

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0050.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0000.000
Scholarly communication0.0010.003
Open science0.0020.001
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.030
GPT teacher head0.364
Teacher spread0.335 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations1
Published2024
Admission routes1
Has abstractyes

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