The Impact of Fourth Industrial Revolution Technologies (Cloud Computing and Blockchain) on the Development of Accounting Information Systems: An Exploratory Study from the Perspective of Academics in Libyan Universities

Abstract

This study aimed to identify the impact of Fourth Industrial Revolution technologies—specifically Cloud Computing and Blockchain—on the development of Accounting Information Systems (AIS) from the perspective of faculty members at the University of Tripoli. To achieve this objective, the study adopted a descriptive-analytical approach, utilizing a questionnaire distributed to a random sample of (45) academic staff members specializing in accounting.

Statistical analysis results indicated that the study instrument possessed a high degree of validity and reliability, with an overall Cronbach's Alpha coefficient of (0.862). The findings revealed a statistically significant positive impact of implementing both Cloud Computing and Blockchain on the development of accounting systems. This reflects a high level of academic awareness regarding the role of these technologies in automating processes, enhancing transparency, providing real-time financial reporting, and improving the efficiency of job tasks.

The study concluded with several recommendations, most notably the necessity of updating accounting curricula to include specialized courses in Financial Technology (FinTech), intensifying training programs for accountants, and encouraging institutions to adopt clear digital transformation strategies to ensure the flexibility and security of accounting data.