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Ï»¿Challenges Of The Accounting Profession In The Digital Era: The Impact Of Cloud Computing Technology

Author

Listed:
  • Dan Marius COMAN

    (Valahia University of Targoviste)

  • Violeta STATE

    (Institute of Multidisciplinary Research for Science and Technology, Valahia University of Targoviste)

  • Cristina Maria VOINEA

    (Doctoral School of Economics and Humanities, Valahia University of Targoviste)

  • Constantin Aurelian IONESCU
  • Mihaela Denisa COMAN
  • Deian NICOLICI
  • Raluca Andreea STOICA

Abstract

The literature presents both the advantages and opportunities that cloud accounting technology offers to the accounting profession and how the accounting profession adapts to technological progress by increasing efficiency and effectiveness in performing specific tasks. The aim of this research is to highlight the extent to which professional accountants are aware of the transformation of the profession under the impact of digitization. The research is descriptive using the questionnaire as a working tool, which was applied to a number of 289 respondents in area south Muntenia. The data collected has been processed using existing contingency tables in a statistical processing software. The main conclusions of the study show that professional accountants are aware and appreciate the need to integrate cloud computing information technology into their professional activity. In the same way, the study highlights the need to create an appropriate environment within the organization, which stimulates the interest and concerns of employees, acquiring new specialized knowledge, in order to have skills and abilities specific to the digital age.

Suggested Citation

  • Dan Marius COMAN & Violeta STATE & Cristina Maria VOINEA & Constantin Aurelian IONESCU & Mihaela Denisa COMAN & Deian NICOLICI & Raluca Andreea STOICA, 2022. "Ï»¿Challenges Of The Accounting Profession In The Digital Era: The Impact Of Cloud Computing Technology," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(24), pages 1-4.
    • Handle: RePEc:alu:journl:v:2:y:2022:i:24:p:4
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    References listed on IDEAS

    as
    1. Delia DAVID & Lucian CERNUȘCA, 2020. "The Perception of Professional Accountants Regarding the Future of the Accounting Profession in the Digital Era," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(7), pages 3-10, July.
    2. Asatiani, Aleksandre & Apte, Uday & Penttinen, Esko & Rönkkö, Mikko & Saarinen, Timo, 2019. "Impact of accounting process characteristics on accounting outsourcing - Comparison of users and non-users of cloud-based accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 34(C), pages 1-1.
    3. Andra-Ileana Neicu & Anamaria-Cătălina Radu & Gheorghe Zaman & Ivona Stoica & Florian Răpan, 2020. "Cloud Computing Usage in SMEs. An Empirical Study Based on SMEs Employees Perceptions," Sustainability, MDPI, vol. 12(12), pages 1-14, June.
    4. Maria Cristina Bosoteanu, 2016. "Cloud Accounting In Romania. A Literature Review," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 400-405.
    5. Ma, Darren & Fisher, Richard & Nesbit, Trevor, 2021. "Cloud-based client accounting and small and medium accounting practices: Adoption and impact," International Journal of Accounting Information Systems, Elsevier, vol. 41(C).
    6. Gianina MIHAI, 2015. "Cloud ERP and Cloud Accounting Software in Romania," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 61-66.
    7. Otilia DIMITRIU & Marian MATEI, 2014. "The Expansion Of Accounting To The Cloud," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 237-240, July.
    8. Yuliia Popivniak, 2019. "Cloud-Based Accounting Software: Choice Options In The Light Of Modern International Tendencies," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 5(3).
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    cloud accounting; digital age; accounting profession; digital skills; statistics models and techniques;
    All these keywords.

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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