Assessing the factors that affected the development of cloud-based accounting education and students' academic performance in Oman

Abstract

PurposeThis study aims to assesses the factors that affected the development of cloud-based accounting education (DCBAE) and students' academic performance at Oman Universities.Design/methodology/approachIn this paper a questionnaire was used to collect data for a sample of students. Partial least squares (PLS) were used to assess the hypotheses and model.FindingsResults indicate that human factors and cultural and social factors have a direct positive effect on the DCBAE and students' academic performance.Practical implicationsThis study is carried out after five semesters since the beginning of the COVID-19 pandemic. Thus, it can help universities (accounting education in particular) in the Sultanate of Oman know the factors that affect the development of accounting education and adopt policies and strategies that depend on cloud computing in education operations, even after the COVID-19 pandemic.Originality/valueThe main contribution of this study is to evaluate the factors that affected the DCBAE and the academic performance of students in the Sultanate of Oman from March 15, 2020 to June 2022, a period that witnessed the application of cloud-based education, either in whole or in part using a questionnaire about the opinions of students.

Editorial: Digital innovation, competitiveness and governments: insights from Oman and other countries in the digital era

“…Countries and regions took measures to slow down the spread of the coronavirus, increase the capacity of health systems, reinforce their education systems and institutions and save lives across the world. But social and economic issues cannot be forgotten, providing protection for workers and economic sectors, implementing strategies and plans to boost the economy and helping firms to be more resilient and inclusive (Abdelfattah et al, 2023;Al-Busaidi, 2020;Al-Youbi et al, 2020;European Commission, 2023a, 2023bLytras and Ord oñez de Pablos, 2008; Ord oñez de Pablos, 2004;Rahman et al, 2022;Tawfik and Elmaasrawy, 2023).…”