Evaluation of cloud based computing in security accounting information system

I, Sanusi and A.R, Sanusi and A.K, Shamwill and S, Yinusa and R, Iliyasu (2025) Evaluation of cloud based computing in security accounting information system. World Journal of Advanced Research and Reviews, 25 (3). pp. 1073-1086. ISSN 2581-9615

The increasing reliance on cloud-based accounting information systems (AIS) has heightened concerns about data security, necessitating the adoption of effective protective measures. This study examines the impact of security mechanisms, including data encryption, access control, backup and recovery procedures, compliance with security standards, and user awareness and training, on the security of cloud-based AIS. A quantitative research design was employed, utilizing a structured questionnaire to collect data from 384 respondents in organizations that use cloud-based AIS. Multiple regression analysis was conducted to assess the relationship between the independent security measures and the dependent variable—system security. Additionally, an Artificial Neural Network (ANN) model was used to determine the relative importance of each security measure in enhancing AIS security. The model's validity was confirmed through diagnostic tests, including collinearity assessment and error evaluation. The findings revealed that data encryption, access control mechanisms, backup and recovery procedures, and compliance with security standards significantly enhance AIS security, while user awareness and training had an insignificant effect. Data encryption emerged as the most critical factor, followed by access control and compliance. The ANN model reinforced these findings, indicating that technical security measures play a more dominant role in safeguarding cloud-based AIS. The study concludes that robust encryption, strict access control, and regulatory compliance are essential for strengthening cloud security. The study recommends that organizations should prioritize implementing advanced encryption techniques, enforcing stringent access control policies, and ensuring compliance with established security standards. While user training remains important, technical security measures should be the primary focus for securing cloud-based accounting information systems effectively