Cloud Technologies in the Accounting Information System of Interorganizational Cooperation

Liudmila I. Khoruzhy (), Yuriy N. Katkov () and Anastasiya A. Romanova ()
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Liudmila I. Khoruzhy: Russian State Agrarian University – Moscow Timiryazev Agricultural Academy
Yuriy N. Katkov: Russian State Agrarian University – Moscow Timiryazev Agricultural Academy
Anastasiya A. Romanova: Russian State Agrarian University – Moscow Timiryazev Agricultural Academy

Chapter Chapter 4 in Unlocking Digital Transformation of Agricultural Enterprises, 2023, pp 25-37 from Springer

Abstract: Abstract The article considers the use of cloud technologies in the accounting information system of organizations in the inter-organizational community. The authors disclose the types of cloud technology services depending on their value to end-users. This study aims to develop a model of inter-organizational interaction within the cloud accounting information system based on modern technologies of cloud services. The methods of this scientific research are monographic, abstract-logical, economic-mathematical, and comparison methods. The article reveals a possible practical application of the proposed model of the accounting information system using cloud technologies. The risk identification arising from the transfer of the accounting information system to cloud services receives particular attention in the study. The authors perform the following tasks: (1) form and substantiate the risk assessment matrix of the transition of the accounting information system to cloud services; (2) propose an algorithm of translation of management accounting of partner companies that operate based on inter-organizational cooperation to cloud services; (3) develop and describe an analytical evaluator of the functioning of an accounting information system based on cloud technologies. The introduction of cloud technologies and services is of particular importance when building an inter-organizational accounting information system, as it expands the capabilities of such a system and makes it functionally more flexible and resistant to dynamically changing economic conditions.

Keywords: Cloud technologies; Internal control system; Accounting information system; Interorganizational cooperation; Data security (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:innchp:978-3-031-13913-0_4

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DOI: 10.1007/978-3-031-13913-0_4

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