Resonances of the Global Sanitary Crisis on the Development of Cloud Accounting. The Impact on the Accounting and Tax Fields (I)

The effects on the economy generated by the global sanitation crisis that the whole humanity recently went through prove to be unprecedented. By means of the work hereby, we aim to outline the conceptual and pragmatic universe with regard to the impact created by the speed-up of accounting digitalization under the effect of technological changes occurred following the sanitation crisis. Thus, the research implies three stages: the description of the business digitalisation framework in terms of the implementation of modern technologies in its processes, succeeded by the adoption of cloud technology at the level of the financial-accounting department and completed with the impact of cloud phenomenon regarding the digitalization of several issues related to the taxation of processes within the companies. After following these steps, the results of the research are logically correlated with the unquestionable speed-up of business processes digitalization as a result of the crisis generated by COVID-19, an issue which determines a shift in the interest of the accounting area towards cloud accounting, facilitating the transition of phenomena corresponding to fiscality in cloud mode in view of simplifying the collaboration between entities and state institutions. The research methods used for the purpose of fulfilling the work’s objective are the review of specialty literature, the analysis, synthesis and comparison, techniques assigned to bibliometrics.