The study aimed to evaluate how cloud technology implementation would affect Jordanian industrial businesses' financial statements' integrity across a range of variables (financial condition, income, cash flow, owners' equity). The investigation involved employees from financial and internal audit departments, including various job titles. A random sample of 150 questionnaires was distributed among the study population, with a 96% response rate (145 retrieved). Respondents were scored using a Likert five-point scale on the 44-paragraph questionnaire. To accomplish its goals, the study used a descriptive-analytical methodology and statistical techniques such as path analysis (using AMOS) and simple linear regression analysis (using SPSS). According to the study, the implementation of cloud accounting has a statistically significant effect on the quality of financial statements by Dimension (statement of financial position, income statement, statement of cash flows, and list of equity), according to the study. Applying cloud accounting has a statistically significant effect on the internal control system, and the internal control system has a statistically significant impact on the accuracy of financial statements. Furthermore, cloud accounting has a statistically significant impact on the quality of financial statements in Jordanian industrial companies through the internal control system as an intermediate variable. The study made several recommendations in light of the earlier findings, the most significant of which are: determining the internal control system's current state both before and after cloud accounting was implemented; creating and executing a robust internal control system compliant with international accounting standards; and assessing the suitability of cloud accounting solutions through thorough evaluations. The report also emphasized how crucial it is to set up ongoing audit and internal control systems to evaluate how well the internal control and cloud accounting systems are working together.

This study aims to learn the effect of the Total Quality Management dimensions, Top Management Support, Customer Focus, Process Management, Employees Participation, Employees' Empowerment, and Continuous Improvement, on financial performance by moderating organizational culture. The study population includes nine transport companies listed on the Amman Stock Exchange until the end of 2019. Alia Company and Royal Jordanian Airlines were excluded since its financial data formed extreme values when compared with the values of the rest of the companies. The study uses Multiple Linear Regression to test the hypotheses. The study found a statistically significant effect at the level of significance (α < 0.05) for both top management support, customer focus, employees’ participation and empowerment, by moderating the organizational culture on financial performance measured by return on asset for the Jordanian transport companies listed on the Amman Stock Exchange. In light of the statistical results, the study presented several recommendations, the most important of which was to increase the top management interest in cultivating a profound organizational culture towards learning, development, mastering performance and improving the quality of its services to attract customers, and distinguish the organization from other organizations, in a way that reflects positively on developing its financial performance.