THE IMPACT OF CLOUD-BASED ACCOUNTING SYSTEMS ON THE FINANCING FUNCTION: AN ANALYSIS OF CASH MANAGEMENT, FINANCIAL DECISION-MAKING AND RISK CONTROL IN BUSINESSES
DOI:
https://doi.org/10.64734/bjss.1-1-05Keywords:
cloud accounting, financial function, digital transformation, cash management, financial decision-making, risk managementAbstract
The digital transformation process has transformed accounting information systems into strategic information infrastructures that support financial decision-making, cash management, and risk control. Cloud-based accounting systems, as a key reflection of this transformation, contribute to a faster, more transparent, and more effective execution of the financing function. The purpose of this study is to examine the effects of cloud-based accounting systems on firms’ financing function within the framework of cash management, financial decision-making, and risk control. A conceptual research design is adopted based on a systematic review of the recent literature, and the findings are evaluated within an integrated framework. The findings indicate that cloud-based accounting systems facilitate cash flow management, enhance budgeting and financial planning processes, enable earlier detection of financial risks, and improve the quality of financial reporting, thereby supporting faster and more accurate managerial decision-making.
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Copyright (c) 2025 Gülçin ADIYAMAN (Author)
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