| | Human factors |
| HF1 | Make the right use of the cloud-based accounting education system and have the skills to solve the problems that face me | Adapted from Teng et al. (2021), Alshurafat et al. (2021) and Raza and Khan (2021), With modifications from the researchers |
| HF2 | I have leadership and management skills, which are one of the pillars of the success of cloud-based accounting education systems |
| HF3 | I have the skill of consulting and working with other users, which is one of the important factors to achieve satisfaction with the cloud-based educational system |
| HF4 | I have research and educational skills that facilitate the use of cloud-based accounting education systems |
| HF5 | I have the skills and knowledge about the terms and requirements of new technologies (cloud computing) |
| | Economic and technological factors |
| ETF1 | Providing effective IT infrastructure and technical support helped develop cloud-based accounting education systems | Adapted from Teng et al. (2021), Raza and Khan (2021), Thavi et al. (2021) and Alshurafat et al. (2021) With modifications from the researchers |
| ETF2 | Internet access helped use cloud-based accounting education systems |
| ETF3 | The impact of the economic situation of the family on access to accounting education based on cloud computing |
| ETF4 | The spread of students' use of smartphones has helped the use of cloud-based accounting education systems |
| ETF5 | Providing sufficient funding for the advanced electronic infrastructure, qualification and training of human resources helped develop the accounting education system based on cloud computing |
| | Cultural and social factors |
| CSF1 | Group/individual skills influence the use of cloud-based accounting education systems | Adapted from Teng et al. (2021) and Alshurafat et al. (2021) With modifications from the researchers |
| CSF2 | My fellow students around me and the people I value my opinion have encouraged me to use the cloud-based accounting education system |
| CSF3 | Policies and cultural trends regarding COVID-19 have affected the success of the cloud-based accounting education system |
| CSF4 | Users' attitudes towards information technology and the development of their identity were taken into account when designing cloud-based accounting education systems |
| CSF5 | Shared beliefs, values, customs and traditions have been taken into account in the cloud-based accounting education system |
| | The development of cloud-based accounting education |
| DCBAE1 | The cloud-based accounting education system has evolved from one semester to another to be more effective in exchanging communications between students and teachers, facilitating communication, communicating instructions and providing information on various facilities | Adapted from Rajabion et al. (2019), Teng et al. (2021), Öztürk (2021), Raza and Khan (2021), Cheng (2020) and Thavi et al. (2021) With modifications from the researchers |
| DCBAE2 | The development of the accounting education system based on cloud computing from one semester to another in terms of the ability to identify students’ needs, appropriate lecture dates for students and use methods that fit with students’ desires and skills |
| DCBAE3 | The development of the accounting education system based on cloud computing from one semester to another in terms of electronic programs used in education to be more suitable for lectures and exams, ease of access and ease of inquiring about services |
| DCBAE4 | The impact of information security, high capabilities in information storage, ease of dissemination and ease of maintenance on the development of the accounting education system based on cloud computing from one semester to another |
| DCBAE5 | Using cloud-based accounting education systems is more cost-, quality- and time-efficient |
| | Students' academic performance |
| SAP1 | The ability to prepare homework and school assignments has improved during the period of applying computing education based on cloud computing from one academic term to another | Adapted from Bonaci, Mustaţă, Muţiu, and Strouhal (2014), Cheng (2020), Khawar et al. (2020), Raza and Khan (2021), Öztürk (2021) and Thavi et al. (2021) With modifications from the researchers |
| SAP2 | The cloud-based accounting education system contributes to increasing the academic interaction between students and between them and their teachers, which increases academic productivity |
| SAP3 | The cloud-based accounting education system makes it easy to study the content of the courses, which improves my educational performance |
| SAP4 | Mid-semester grades improved during the period of applying computing education based on cloud computing from one semester to another |
| SAP5 | The end-of-semester grades improved during the period of applying computing education based on cloud computing from one semester to another |