Modeling the cloud accounting advantages with a interpretive-structural approach

Cloud accounting represents a new organizational model in which the accounting services of IT and IT support companies as online services, with users accessing software applications over the Internet, without specific infrastructure or operating systems, and without partial licenses, in exchange for Online services are provided. Due to the advancement of technology and the great importance of cloud accounting, the purpose of this study is to investigate the cloud accounting advantage in Iran using interpretive structural modeling. The research methodology is a combination of qualitative and quantitative methods that have been done to collect the components of cloud accounting advantage from the qualitative method by examining the theoretical foundations and performing fuzzy Delphi analysis with the participation of 16 accounting faculty members as experts. Quantitatively, through the formation of its own structural interaction matrix, it seeks interpretive structural modeling, which has been done in this section with the participation of 12 faculty members of accounting. The results show that the main advantage of cloud computing based on prioritization are cost reduction and remote access. Also, the highest level and least effective advantage of cloud accounting is more security.