Abstract

The study aims to The study aims to analyze the extent to which cloud accounting is applied to Islamic financial tools in Islamic banks and the extent to which it achieves sustainable financing. And its reflection on the quality of financial reports to ensure the achievement of the objectives of the study. Through the analytical study, the requirements for applying cloud accounting to the quality of financial reports were evaluated by Islamic banks, the research sample; The researchers adopted the descriptive analysis method to analyze the data through the use of the programs ) Excel( and the Arabic processor in social statistics )APSS10( ; The data was analyzed and the results extracted in an easy and quick way in light of the level of measuring the direction of the answers of the researched sample to express the variable as a reference to assess the level of application. Among the recommendations, the most important of which is the adoption of the requirements for the application of cloud accounting, which will contribute to improving the institutional performance of Islamic banks by measuring and disclosing the financial instruments that they issued during the financial reporting period, and clarifying the number, type and value of transactions carried out during that period and the result of each project financed by the issued instruments, which helps In turn, he brought many groups to invest in, especially if the funded projects were successful.