Date of Publication
4-16-2024
Document Type
Bachelor's Thesis
Degree Name
Bachelor of Science in Accountancy
Subject Categories
Accounting | Technology and Innovation
College
Ramon V. Del Rosario College of Business
Department/Unit
Accountancy
Thesis Advisor
Jude S. Caponpon
Defense Panel Chair
Kenneth Michael De Castro
Defense Panel Member
John Christopher Retardo
Abstract (English)
The advent of cloud computing systems allows for efficient collaboration and communication in preparing high quality financial information, yet its effectiveness still lies on the strength of internal controls on its adoption. This study aims to determine the presence of a moderating effect of internal control quality between the relationship of cloud computing adoption and financial statement information quality, specifically between Philippine private and public companies. Using a mixed-method approach, the proponents surveyed employees from thirty-three (33) Philippine companies and interviewed ten (10) managerial representatives and used a two-stage confirmatory factor analysis, ordinary least squares regression models, thematic analysis, and triangulation to analyze and integrate findings. Proponents concluded that a significant moderating effect (β=4.787; p=0.029) exists on the relationship but remains inconclusive as to any differences in private and public companies. Said moderating effect may influence the importance of internal controls and highlights the significance of cloud computing systems on risk assessment, performance, and management influence in generating financial statements. The study could be used to further increase the efficiency of auditing, especially on the scope of an information systems (IS) audit and its results on heavily IS-reliant companies on an overall audit. Findings may also prove useful for companies in implementing cloud computing systems by assessing desired cyber exposure and internal control capacity of said technology. The study may provide insight to the complex relationship between variables, and supplement future alternative models.
Abstract Format
html
Abstract (Filipino)
None
Abstract Format
html
Format
Electronic
Keywords
Cloud computing
Recommended Citation
Kwan, S. G., Beltran, G. T., Co Ng, J. D., & Kho, C. G. (2024). A comparative analysis on the moderating role of internal controls quality on the adoption of cloud computing to financial statement information quality in Philippine public and private companies. Retrieved from https://animorepository.dlsu.edu.ph/etdb_acc/108
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Embargo Period
3-19-2025
