The Impact of Electronic Trust in Reducing Cloud Accounting Risks in Jordanian Commercial Banks
摘要
The goal of this research is to investigate the role of electronic trust and its dimensions in minimizing cloud accounting risks in Jordanian commercial banks. This objective shall be attained through a descriptive-analytical approach. The population of this study encompasses 12 Jordanian commercial banks. All types of professionals were included in the sample of this study, starting from accountants and IT specialists to auditors and senior auditors. In all, 192 questionnaires were distributed, out of which 170 retrieved were valid for statistical analysis. Consequently, SPSS software was employed in the data analysis. The results of the analysis showed that electronic trust and its dimensions have significant positive influences on reducing cloud accounting risks in Jordanian commercial banks. From these results, the study therefore recommends that Jordanian commercial banks invest more in electronic trust infrastructure since it is important in guaranteeing security from the dynamism being experienced in the digital world.