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Changing The Role Of Accountancy In The Context Of Cloud-Computing

Author

Listed:
  • Alexandru ȚUGUI

    (Universitatea “Alexandru Ioan Cuza” Iași)

  • Ana-Maria GHEORGHE

    (Școala Doactorală de Economie și Administrarea Afacerilor, Universitatea “Alexandru Ioan Cuza” Iași)

Abstract

It is known the fact that since the mid-twentieth century, the communication and information technology has dramatically influenced human society and that every time there was a so-called fashionable technology. Presently, the fashionable information technology is Cloud-Computing, which, by its advantages, brought Cloud-Accounting to the life of economic entities. Within this study, we analyse, by means of a survey conducted based on a questionnaire, a total of 125 answers from professional accountants, given the conditions of gradual transition towards Cloud-Accounting. In short, our research shows that among professional accountants in Romania, 99.20% have had a negative experience related to reliability, availability and access to electronic data or archived accounting data, that 96% consider that accountancy with the characteristics of Cloud-Computing would be the ideal solution to the needs of modelling and accounting information and that 88% appreciate as necessary to extend the manifestation of the role of accounting as an information system from the microeconomic level to the macroeconomic one.

Suggested Citation

  • Alexandru ȚUGUI & Ana-Maria GHEORGHE, 2014. "Changing The Role Of Accountancy In The Context Of Cloud-Computing," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 149-157, November.
    • Handle: RePEc:cmj:interc:y:2014:i:31:p:149-157
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    Citations

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    Cited by:

    1. Ana Maria Mălăescu & Mărioara Avram, 2018. "The Accounting Profession In The Digital Age," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(46), pages 5-12, December.
    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. 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.
    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. Cristina PRICHICI & Bogdan Ş. IONESCU, 2015. "Cloud Accounting – A New Paradigm Of Accounting Policies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 489-496, April.

    More about this item

    Keywords

    Cloud-Computing; Cloud-Accounting; Digital economy; Accounting; Singularity technology;
    All these keywords.

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O14 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Industrialization; Manufacturing and Service Industries; Choice of Technology

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