The Real Intellectual Impact Of Cloud Accounting In Achieving The Competitive Advantage In The Jordanian Industrial Companies

The aim of this study was to iden tify the effect of cloud accounting on the competitive advantage of the Jordanian industrial companies. To achieve the objectives of this study, the descriptive and analytical approach was used. The study society is composed of 65 J ordanian industrial join t stock companies. Eight questionnaires were distributed to each company of the sample of the study which was a total of (23) companies in a simple random sample distribution, the researchers retrieved (155) questionnaire, and after reviewing the questionn aires found that there are (8) questionnaires considered not valid for statistical analysis, and (147) questio nnaires were valid for analysis. In order to analyze the study data and test the hypotheses, the statistical package for social sciences (SPSS) wa s used in the various statistical analyzes, the descriptive statistics and the internal consistency coefficient (Kronbach Alpha). The multi linear correlation test was also used and the study reached many results. (Providing IT infrastructure, providing so ftware to users, providing communications, providing user friendly applications, flexibility in performing various tasks, saving and reducing costs) in achieving competitive advantage using its combined dimensions (Quality, cost, flexibility, differentiat ion) in the Jordanian industrial companies. The most important recommendations are summarized as the need for industrial companies to adopt effective cloud accounting approaches that will enrich the companies from the need to provide a full team that is sp ecialized in the management of devices and servers and the cost of spare parts and supplies and other needs, which increases the competitive advantage at the local and global levels.