IDEAS home Printed from https://ideas.repec.org/h/spr/innchp/978-3-031-13913-0_4.html
   My bibliography  Save this book chapter

Cloud Technologies in the Accounting Information System of Interorganizational Cooperation

In: Unlocking Digital Transformation of Agricultural Enterprises

Author

Listed:
  • 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)

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.

Suggested Citation

  • Liudmila I. Khoruzhy & Yuriy N. Katkov & Anastasiya A. Romanova, 2023. "Cloud Technologies in the Accounting Information System of Interorganizational Cooperation," Innovation, Technology, and Knowledge Management, in: Vladimir I. Trukhachev (ed.), Unlocking Digital Transformation of Agricultural Enterprises, chapter 0, pages 25-37, Springer.
    • Handle: RePEc:spr:innchp:978-3-031-13913-0_4
    DOI: 10.1007/978-3-031-13913-0_4
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:innchp:978-3-031-13913-0_4. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.