معیار تازه ای برای حسابداری از طریق ابر رایانه
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|46134||2014||7 صفحه PDF||سفارش دهید||3640 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Procedia Economics and Finance, Volume 15, 2014, Pages 840–846
Nowadays, the impact of globalization, the rapid advances in science and technology, the rise of big data, the wide spread of internet-based applications and even standardization have created the proper context for the emergence of a new concept -cloud accounting. The digitization of business, the increasing amplitude of virtual reality, the metamorphosis of traditional computer business schemes towards cloud-based solutions are underlying drivers of change that shape the actual principles of the market. On the other hand, accounting is an essential component of the framework that sustains any enterprise's activity. The focus of this article is the impact of the cloud computing paradigm on the accounting domain. We highlight different points of view and definitions assigned to the concept of ‘cloud accounting’, and also, the benefits and possible risks determined by the adoption of these services, particularly in relation to the accounting department. Our approach is specifically centered on the financial implications and the pricing offerings that come along with cloud computing. Furthermore, the paper analyzes the key aspects that should be considered by any company when deciding to choose the right accounting system. Understanding the specific requirements of the business is vital - be it online or offline.