MISTRUST AND DOUBT IN CLOUD ACCOUNTING

Cristian Dragoș Țurcan, Sabin – Alexandru Băbeanu, Claudia Mihaela Răpan and Viorel - Costin Banța
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Cristian Dragoș Țurcan: The Bucharest University of Economic Studies, Faculty of Accounting and Management, Information Systems, Bucharest, Romania
Sabin – Alexandru Băbeanu: The Bucharest University of Economic Studies, Faculty of Accounting and Management, Information Systems, Bucharest, Romania
Claudia Mihaela Răpan: The Bucharest University of Economic Studies, Faculty of Accounting and Management, Information Systems, Bucharest, Romania
Viorel - Costin Banța: The Bucharest University of Economic Studies, Faculty of Accounting and Management, Information Systems, Bucharest, Romania

Annals of University of Craiova - Economic Sciences Series, 2022, vol. 2, issue 50, 119-124

Abstract: Cloud computing is an innovation that promises flexibility and savings for the company's IT department. On the other hand, its penetration into the accounting industry makes it to be perceived as something that threatens the existence of this occupation. There are also concerns regarding data security and the reliability of this system. Thus, cloud accounting goes beyond its technological merits, affecting the way companies translate their ERP systems into cloud. Research on cloud computing focuses on technical issues and less on behavior and factors that determine adoption, creating a gap between possibilities and action. We will try to highlight the factors that influence the transition to cloud accounting from the human point of view, beyond the theoretical advantages that this system promises

Keywords: cloud accounting; concern; obstacles; efficiency (search for similar items in EconPapers)
JEL-codes: C61 M15 M41 P41 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2022:i:50:p:119-124

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