EFFECT OF CLOUD BASE ACCOUNTING ON FINANCIAL REPORTING QUALITY: STUDY OF ENUGU INTERNAL REVENUE SERVICE (ESIRS)

IWUOFOR, THELMA ADANNA (2026) EFFECT OF CLOUD BASE ACCOUNTING ON FINANCIAL REPORTING QUALITY: STUDY OF ENUGU INTERNAL REVENUE SERVICE (ESIRS). Other thesis, GODFREY OKOYE UNIVERSITY, ENUGU.

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Abstract

The current research aimed at investigating how integration of web-based accounting platforms affects the reliability of fiscal reporting in relation to the Internal Revenue Service of Enugu State (ESIRS) in Nigeria. The trend toward the use of computer technology by governments in their financial management process necessitates empirical evaluation of how these systems affect the accuracy and reliability of financial products produced. Two main theories underlie this research, the first being the TAM and the second one the TOE theory. A descriptive survey approach was adopted, with structured questionnaires distributed to 21 participants purposively selected from the Accounting Department of ESIRS, given their hands-on engagement with the Microsoft Dynamics 365 cloud accounting platform. The study evaluated four independent variables: Accessibility (ACC), Data Security (SEC), System Reliability (REL), and Cost Efficiency (COST), whereas the accuracy of fiscal disclosure functioned as the dependent variable. Statistical techniques employed included summary statistics, alongside ordinary least squares regression techniques. Findings from the regression model revealed an R² value of 0.97, indicating that approximately 97% of variance in reporting quality was accounted for by the four predictor variables, with an F- Statistic of 138.00 (p < 0.05). As far as individual variables are concerned, System Reliability (REL) had the greatest impact on the quality of reporting (β = 0.43, p < 0.05), succeeded by Data Security (SEC) (β = 0.26, p < 0.05) and Cost Efficiency (COST) (β = 0.17, p < 0.05). Accessibility (ACC), even though positively related, did not produce statistically significant results (β = 0.12, p > 0.05). this implies that mere system access alone without proper employee training and control mechanisms is not sufficient to improve reporting results. It was discovered that cloud computing for accounting, which was done via Microsoft Dynamics 365, enhances significantly the quality of financial reporting at ESIRS through improvements in system reliability, data security, and cost savings. ESIRS, along with other public organizations, was encouraged to ensure proper maintenance of their systems, enhance their cybersecurity measures, and develop the capabilities of their employees to effectively take advantage of cloud computing for accounting. The present study adds value to the existing literature by presenting findings based on field experience from a Nigerian public organization.

Item Type:	Thesis (Other)
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Management and Social Sciences
Depositing User:	CHIBUEZE EZE
Date Deposited:	03 Aug 2026 14:19
Last Modified:	03 Aug 2026 14:19
URI:	http://eprints.gouni.edu.ng/id/eprint/6167

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