CHANGING THE ROLE OF ACCOUNTANCY IN THE CONTEXT OF CLOUD-COMPUTING

Management Intercultural

Alexandru ȚUGUI¹  Ana-Maria GHEORGHE² 

[1] Universitatea “Alexandru Ioan Cuza” Iași;Școala Doactorală de Economie și Administrarea Afacerilor, Universitatea “Alexandru Ioan Cuza” Iași;

关键词: cloud-computing;    cloud-accounting;    digital economy;    accounting;    singularity technology;   

DOI  :  

来源: DOAJ

【 摘 要 】

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 therole of accounting as an information system from the microeconomic level to the macroeconomic one.

【 授权许可】

Unknown