Exploring the impact of cloud computing-based accounting information systems on Sustainable Development Goal 8: evidence from the industrial sector in Saudi Arabia

Purpose The Kingdom of Saudi Arabia is in the midst of a transformative economic vision, aiming to diversify its economy and reduce dependency on oil revenues. Adopting modern technological solutions like Cloud Accounting Information Systems (AIS) is pivotal in this regard. The purpose of this study is to explore the impact of Cloud AIS on achieving Sustainable Development Goal (SDG) 8. Design/methodology/approach This study uses a quantitative research strategy and bootstrapping to analyze data from the Kingdom of Saudi Arabia (KSA) industrial sector using partial least squares structural equation modeling. Findings The study findings provide substantial evidence supporting the positive impact of Cloud AIS on achieving SDG 8. Significant relationships were identified between infrastructure readiness and Cloud AIS utilization, the critical role of data ?