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Some Considerations On Cloud Accounting

Author

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  • Doina Pacurari
  • Elena Nechita

Abstract

Cloud technologies have developed intensively during the last years. Cloud computing allows the customers to interact with their data and applications at any time, from any location, while the providers host these resources. A client company may choose to run in the cloud a part of its business (sales by agents, payroll, etc.), or even the entire business. The company can get access to a large category of cloud-based software, including accounting software. Cloud solutions are especially recommended for small companies that do not have enough financial resources to invest in the IT infrastructure and in expensive accounting software. However, a special attention is required in the case of sensitive data, which should not be placed in a public cloud. All these aspects need to be discussed with the students, who should acquire the qualifications needed for operating with cloud applications. Our paper considers all the above issues regarding cloud computing for accountants and suggests some possibilities to approach these topics with the students.

Suggested Citation

  • Doina Pacurari & Elena Nechita, 2013. "Some Considerations On Cloud Accounting," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
    • Handle: RePEc:bac:fsecub:13-18-23
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    References listed on IDEAS

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    1. Christopher Yoo, 2011. "Cloud Computing: Architectural and Policy Implications," Review of Industrial Organization, Springer;The Industrial Organization Society, vol. 38(4), pages 405-421, June.
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    Cited by:

    1. Pacurari Doina & Nechita Elena, 2014. "The Enhancement Of Business Information Flow Through Einvoicing," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 0, pages 254-259, May.
    2. Mohammad Z. M. Alotaibi & Mohammad F. E. Alotibi & Omar M. F. Zraqat, 2021. "The Impact of Information Technology Governance in Reducing Cloud Accounting Information Systems Risks in Telecommunications Companies in the State of Kuwait," Modern Applied Science, Canadian Center of Science and Education, vol. 15(1), pages 143-143, February.
    3. 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).
    4. 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.

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    More about this item

    Keywords

    cloud computing; cloud accounting; accounting services; small companies; Romanian accounting students;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management

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