Investigating the Effect of Cloud-Based and Intelligent Accounting Systems on Financial Agility, Cost Control, and Managerial Decision Quality
Keywords:
Cloud accounting, intelligent accounting, financial agility, cost control, managerial decision-making, thematic analysisAbstract
This study aimed to explain the effect of cloud-based and intelligent accounting systems on financial agility, cost control, and the quality of managerial decisions in companies located in Tehran. This qualitative study employed a thematic analysis design. The participants were 22 financial managers, senior accountants, internal auditors, information technology managers, and financial system implementation consultants from medium-sized and large companies in Tehran. Participants were selected through purposive sampling. Data were collected using semi-structured interviews, and sampling continued until theoretical saturation was achieved. Saturation was reached in the twentieth interview, and two additional interviews were conducted to ensure conceptual adequacy. All interviews were transcribed verbatim and analyzed using NVivo software through open, axial, and selective coding procedures. The analysis resulted in four main categories: “financial agility through real-time access to data,” “intelligent cost control and reduction of resource waste,” “enhancement of managerial decision quality through predictive analytics and information integration,” and “challenges of trust, security, and organizational readiness in cloud implementation.” Participants emphasized that cloud-based accounting systems reduce dependency on manual and periodic reports and enable faster responses to changes in liquidity, costs, and sales. Intelligent features such as automated alerts, managerial dashboards, trend analysis, and budget variance detection were also identified as critical mechanisms for improving cost control and supporting managerial decision-making. The findings indicate that cloud-based and intelligent accounting systems are not merely technological tools but strategic infrastructures for improving financial flexibility, cost transparency, and data-driven decision-making. However, the realization of their full benefits depends on data security, digital infrastructure quality, user training, top management support, and the redesign of financial processes.
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