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Cloud Accounting


  • Mihalache D. Arsenie-Samoil

    () ("Alexandru Ioan Cuza" University of Iaºi, Doctoral School of Economics)


In the present day context of globalisation as well as the effect of crisis on the economy, the evolution of companies, regardless of the specific area where they activate, should abound in keywords such as optimisation, added value, cost cutting, efficiency increase, and profitability. In this respect, cloud accounting represents a new organisational model where the IT&C supporting companies’ accounting services, are provided as online services, with users accessing software applications over the internet, without specific infrastructure or platforms and without holding the relative licences, in exchange for a monthly fee. This paper aims to present today’s issues facing the increase in the efficiency of IT&C services that support companies’ accounts. Aspects related to the concepts of Cloud Computing, Infrastructure as a Service, Platform as a Service, and Software as a Service will be analysed. In addition, the advantages, disadvantages and risks of cloud computing as well as the implementation of this new technology in the acquisition of IT&C services supporting companies’ accounting.

Suggested Citation

  • Mihalache D. Arsenie-Samoil, 2011. "Cloud Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 782-787, May.
  • Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:782-787

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    More about this item


    Cloud computing; IaaS; PaaS; SaaS; Cloud accounting;

    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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