Abstract

Purpose: The Purpose of this paper is to identifying the impact of Cloud Computing on the Elements of the Accounting Information System represented by: Establishment "Accounting Entity.", Financial Operations, Documents, Accounting Books, Financial Reporting, Users, Procedures, Software, Physical Devices. Methodology: The descriptive approach was adopted in this study through the collection of previous literature on cloud computing and information technology and their impact on accounting information systems. Results: The Cloud Computing lead to Reducing the size of the enterprise in terms of the building and the offices because they allow property anywhere without management commitment to a specific location, Improving operational performance in terms of facilitating the completion of operations and accurate accounting operations, The cloud has become a place for the completion of operations and dialogue between employees or customers with enterprise system, Dispensing the documents to ensure they are self-service to customers, reduce the number of salespeople because it enables customers to check out the established products and offer sales orders electronically from a variety of geographical locations without the need to delegate sales to travel between clients and Finally It allows individuals and firms to use software and physical equipment without the need to buy the software and install it on their computers. Originality/value: The current research produced its main contribution to keep abreast of technological changes and to identify what this technology reflects on the elements of the systems, especially accounting information systems.