Global Perspectives on Accounting Information Systems: Mobile and Cloud Approach

Autor: Otniel Didraga, Claudiu Brandas, Ovidiu Megan
Rok vydání: 2015
Předmět:
Zdroj: Procedia Economics and Finance. 20:88-93
ISSN: 2212-5671
DOI: 10.1016/s2212-5671(15)00051-9
Popis: Cloud computing and mobile applications today are no longer buzzwords, but important resources in the business strategies of companies. More and more SMEs have adopted and currently are using cloud computing and mobile technologies. Big companies developed their own big data centers, private cloud or hybrid cloud as a support for their processes within the shared services architecture. Since Accounting Information Systems (AIS) process and store a series of sensitive and confidential data (general ledg er, payroll database, and financial database), cloud and mobile technology adoption requires a rigorous analysis of data and application security. In this paper, based on a quantitative research of existing literature and specialized practice, we wish to synthesize the potential of cloud and mobile technologies in the AIS. We also provided a SWOT analysis of these technologies in the context of AIS. © 2014 The Authors. Published by Elsevier B.V. Selection and peer-review under responsibility of the Faculty of Economics and Business Administration, Alexandru Ioan Cuza University of Iasi.
Databáze: OpenAIRE