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

Alexandru Țugui and Ana-Maria Gheorghe
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Alexandru Țugui: Universitatea “Alexandru Ioan Cuza” Iași
Ana-Maria Gheorghe: Școala Doactorală de Economie și Administrarea Afacerilor, Universitatea “Alexandru Ioan Cuza” Iași
Authors registered in the RePEc Author Service: Alexandru TUGUI

Management Intercultural, 2014, issue 31, 149-157

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.

Keywords: Cloud-Computing; Cloud-Accounting; Digital economy; Accounting; Singularity technology (search for similar items in EconPapers)
JEL-codes: M15 M41 O14 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (5)

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