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Virtualisation the Accounting Information System Infrastructure


  • Mihalache D. Arsenie-Samoil

    () ("Alexandru Ioan Cuza" University - Iaºi, România - Faculty of Economics and Business Administration - Doctoral School of Economics)


Cloud Computing is a form of globalising IT&C services and represents one of the main solutions to the current issues of global economy with a view to cutting operational costs and focusing on IT&C services in several global conglomerates. Cloud solutions save companies costs on servers, licences, software, hosting, collocation, maintenance, highly specialised technical personnel, updating and upgrading of all kinds, by using a single service. This paper aims at presenting the current issues of increasing the efficiency of the computing system infrastructure which assists the accounting of companies. We have analysed aspects related to concepts such as Cloud Computing, Infrastructure as a Service (IaaS) and Virtualisation. Moreover, the essential features, the models associated to the cloud computing concept are highlighted as well as the advantages of the virtualisation of the accounting information system infrastructure.

Suggested Citation

  • Mihalache D. Arsenie-Samoil, 2012. "Virtualisation the Accounting Information System Infrastructure," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1527-1531, May.
  • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1527-1531

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    More about this item


    Cloud Computing; IaaS; PaaS; SaaS; Virtualisation;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • F3 - International Economics - - International Finance
    • H8 - Public Economics - - Miscellaneous Issues
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • D8 - Microeconomics - - Information, Knowledge, and Uncertainty
    • G1 - Financial Economics - - General Financial Markets
    • L8 - Industrial Organization - - Industry Studies: Services
    • C6 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling
    • C8 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs
    • D5 - Microeconomics - - General Equilibrium and Disequilibrium
    • L6 - Industrial Organization - - Industry Studies: Manufacturing


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