الملخص الإنجليزي
Purpose – This 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/approach – In 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.
Findings – Results indicate that human factors and cultural and social factors have a direct positive effect on
the DCBAE and students' academic performance.
Practical implications – This 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/value – The 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.
