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Mistrust And Doubt In Cloud Accounting

Author

Listed:
  • Cristian Dragoș Țurcan

    (The Bucharest University of Economic Studies, Faculty of Accounting and Management, Information Systems, Bucharest, Romania)

  • Sabin – Alexandru Băbeanu

    (The Bucharest University of Economic Studies, Faculty of Accounting and Management, Information Systems, Bucharest, Romania)

  • Claudia Mihaela RĂPAN

    (The Bucharest University of Economic Studies, Faculty of Accounting and Management, Information Systems, Bucharest, Romania)

  • Viorel - Costin Banța

    (The Bucharest University of Economic Studies, Faculty of Accounting and Management, Information Systems, Bucharest, Romania)

Abstract

Cloud computing is an innovation that promises flexibility and savings for the company's IT department. On the other hand, its penetration into the accounting industry makes it to be perceived as something that threatens the existence of this occupation. There are also concerns regarding data security and the reliability of this system. Thus, cloud accounting goes beyond its technological merits, affecting the way companies translate their ERP systems into cloud. Research on cloud computing focuses on technical issues and less on behavior and factors that determine adoption, creating a gap between possibilities and action. We will try to highlight the factors that influence the transition to cloud accounting from the human point of view, beyond the theoretical advantages that this system promises

Suggested Citation

  • Cristian Dragoș Țurcan & Sabin – Alexandru Băbeanu & Claudia Mihaela RĂPAN & Viorel - Costin Banța, 2022. "Mistrust And Doubt In Cloud Accounting," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(50), pages 119-124, December.
    • Handle: RePEc:aio:aucsse:v:2:y:2022:i:50:p:119-124
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    References listed on IDEAS

    as
    1. Gupta, Prashant & Seetharaman, A. & Raj, John Rudolph, 2013. "The usage and adoption of cloud computing by small and medium businesses," International Journal of Information Management, Elsevier, vol. 33(5), pages 861-874.
    2. Benlian, Alexander & Hess, Thomas, 2011. "Opportunities and risks of Software-as-a-Service: Findings from a survey of IT executives," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 58025, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    cloud accounting; concern; obstacles; efficiency;
    All these keywords.

    JEL classification:

    • C61 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Optimization Techniques; Programming Models; Dynamic Analysis
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • P41 - Political Economy and Comparative Economic Systems - - Other Economic Systems - - - Planning, Coordination, and Reform

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