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Journal articles on the topic 'Cloud accounting information systems'
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Moudud-Ul-Huq, Syed, Md Asaduzzaman, and Tanmay Biswas. "Role of cloud computing in global accounting information systems." Bottom Line 33, no. 3 (June 11, 2020): 231–50. http://dx.doi.org/10.1108/bl-01-2020-0010.
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Purpose The purpose of this study is to underpin the impact of cloud computing in global accounting information systems (AIS). Moreover, it investigates the key aspects that ought to be considered by the organization before choosing to pick the correct accounting system. Design/methodology/approach The study looks at and depends on narrative investigation of previous studies. In the examination talked about the principle issues with respect to the utilization of cloud and database the executives in the AIS through developing research model. Findings The focal point of the paper is the impact of cloud computing worldview on the business area. This paper highlights different facts of cloud accounting, published research papers and the benefits and possible risks determined by the implementation of cloud services, mostly in relation to the accounting department. Originality/value Considering the numerous ramifications of cloud advancements on the present business process, there is a need for an examination of how these innovations will be used in AIS to improve precision, benefits and risks. At the same time, there is need to investigate the determinant elements of actualizing cloud advances in the AIS. More importantly, to the author’s knowledge, this is the first study that focuses on the number of published research works to show the importance of cloud computing in accounting and information systems.
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Appelbaum, Deniz, and Robert A. Nehmer. "Auditing Cloud-Based Blockchain Accounting Systems." Journal of Information Systems 34, no. 2 (October 25, 2019): 5–21. http://dx.doi.org/10.2308/isys-52660.
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ABSTRACT In this research, we often refer to Nakamoto's (2008) seminal paper, “Bitcoin: A Peer-to-Peer Electronic Cash System,” to consider his proposed abstracted characteristics and how auditors could look at companies' transactions interfacing to a private/semi-private blockchain with Nakamoto's general characteristics and address the related audit domain for such transactions. We then take these design requirements for auditors and, using design science research (DSR), we consider the transaction processing and contracting contexts that match those requirements in permissioned blockchains.The blockchains discussed in this paper would typically be business-to-business or business-to-consumer, private or semi-private, and residing in either a private, semi-private, or public cloud. Those blockchains will each have their own design and operational procedures, including validation procedures (the miners). We consider the audit issues of data reliability, data security, and transaction transparency in accounting transactions that lend themselves to a permissioned blockchain as well as other contextual issues.
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He, Fan. "Applied-Information System in Accounting Data Security via Cloud Computing Systems." Advanced Materials Research 1022 (August 2014): 253–56. http://dx.doi.org/10.4028/www.scientific.net/amr.1022.253.
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This paper presents a static data authentication protection, SaaS dynamic data protection and trusted cloud computing platform for building and other programs designed by the existing trusted cloud computing platform software and hardware transformation and security enhancements, build a data security for cloud computing protection prototype system to verify the practicality and feasibility of the proposed text view is reasonable, and the theory program.
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Spivak, Serhii, Diana Panchyshyn, Mykhailo Skochylias, and Kateryna Yaremchuk. "Digitalization of accounting processes." Socio-Economic Problems and the State 25, no. 2 (2021): 113–19. http://dx.doi.org/10.33108/sepd2022.02.113.
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The article examines the features of the introduction and use of information technology and accounting systems. It is established that information technologies are the main trends in the development of accounting, its demand and further development in the direction of expanding professional competencies. It is determined that the use of digital technologies in accounting processes can bring the development of the accounting profession to a new level. In the context of accounting digitalization, the accountant is the best specialist who can give useful advice before making important management decisions. The prospects of using Ukrainian information systems for automation of accounting and management of economic security of enterprises in the conditions of digitalization are also determined. An analysis of the use of accounted modern Internet technologies, separately paid considerable attention to the use of cloud technology. The possibility and feasibility of their use in accounting. Due to the cloud accounting software, modern accountants can easily access previous credentials for quick and in-depth analysis facilitating speedy business decisions. Critical analysis of online resources that provide «virtual» accounts using cloud technologies. Formulated range of accounting problems whose solution is possible using the «cloud» and organization of workspaces. The advantages of the accounting system digitalization are defined. The most popular automated accounting systems are considered. It is established that in general, the accounting system under modern development conditions is forced to record possible changes in the economy and respond to them quickly, developing in collaboration with the main functions of the management system of market participants.
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Pramuka, Bambang Agus, and Margani Pinasti. "Does Cloud-Based Accounting Information System Harmonize the Small Business Needs?" Journal of information and organizational sciences 44, no. 1 (June 25, 2020): 141–56. http://dx.doi.org/10.31341/jios.44.1.6.
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Cloud technology is now becoming a valuable resource, as it provides cost-saving business technology. Businesses exist to earn a profit by keeping their capital and expenses low. In an attempt to address the issue, this study employs structural equation model to complement literature on users' technology acceptance behavior. The framework of the study was based on the technology acceptance model (TAM) to better understand the adoption of cloud computing by small businesses owners. This study looks at the perception and attitudes of small businesses (SMEs) towards cloud technology based accounting information systems, therefore, their intention to adopt the technology. Result support the view that perceived usefulness, ease of use and credibility positively influenced SMEs' attitudes towards cloud-based accounting information systems and therefore their intention to adopt the technology. The result enhances literature in the field of cloud-based accounting systems for small businesses.
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Miller, Louise. "An Internet-based Accounting Information Systems Project." American Journal of Business Education (AJBE) 5, no. 6 (October 30, 2012): 743–52. http://dx.doi.org/10.19030/ajbe.v5i6.7396.
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This paper describes a student project assignment used in an accounting information systems course. We are now truly immersed in the internet age, and while many required accounting information systems courses and textbooks introduce database design, accounting software development, cloud computing, and internet security, projects involving the actual integration of these topics with accounting concepts in a single comprehensive student project on the internet are uncommon. The project described gives students experience and knowledge of an internet-based accounting system using an online database. Although this project was used in an accounting information systems course, it could also be utilized in other courses such as introductory database management systems, advanced web design, financial technology systems, or introductory information technology. The project can be easily modified to align with the experience and sophistication of the students taking the course.
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Brandas, Claudiu, Ovidiu Megan, and Otniel Didraga. "Global Perspectives on Accounting Information Systems: Mobile and Cloud Approach." Procedia Economics and Finance 20 (2015): 88–93. http://dx.doi.org/10.1016/s2212-5671(15)00051-9.
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Alotaibi, Mohammad Z. M., Mohammad F. E. Alotibi, and Omar M. F. Zraqat. "The Impact of Information Technology Governance in Reducing Cloud Accounting Information Systems Risks in Telecommunications Companies in the State of Kuwait." Modern Applied Science 15, no. 1 (January 26, 2021): 143. http://dx.doi.org/10.5539/mas.v15n1p143.
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This study aims to identify the impact of information technology governance in reducing cloud accounting information systems Risks in Kuwaiti telecommunications companies. The study population represented by all Kuwaiti telecommunications companies, which number (3) companies. The sampling unit consisted of workers in the upper and middle management of Kuwaiti telecommunications companies. The researcher distributed (327) questionnaires electronically, the researcher retrieved (291) questionnaires, of which (269) were valid for statistical analysis. The results indicated that the relative importance of all dimensions of information technology governance. The results demonstrate the importance of the role of information technology governance in reducing cloud accounting information systems risks. Also, that all information technology governance dimensions (Align, Plan and Organize, Build, Acquire and Implement, Deliver, Service and Support, Monitor, Evaluate and Assess) affect the cloud accounting information systems risks reduction in Kuwaiti telecommunications companies.
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Syahputra, Heri Enjang, Owen De Pinto Simanjuntak, Rosana Purba, and Susilawati Zega. "PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI BERBASIS CLOUD COMPUTING TERHADAP KINERJA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KOTA MEDAN." JURNAL MUTIARA AKUNTANSI 7, no. 1 (July 14, 2022): 58–69. http://dx.doi.org/10.51544/jma.v7i1.2972.
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This study aims to determine the influence of cloud computing-based accounting information systems on the performance of Micro, Small and Medium Enterprises (MSMEs) in Medan city. The number of samples is 93 MSMEs. Data were collected using online questionnaires distributed to respondents. The research method used is descriptive statistics with quantitative approach. The results of this study conducted found that the Sig. value of 0.000 < 0.05 and a regression coefficient value of 0.377, which indicates that the cloud computing-based accounting information system has influence on the MSMEs performance. The value of t count > t table of 5.747 > 2.990, which means that there is an impact of cloud computing-based accounting information systems on MSMEs performance. Pearson Correlation value 0.516 (r count) > 0.207 (r table) which means there is a positive correlation between cloud computing-based accounting information system variables and MSMEs performance. R Square value of 0.266 indicates the impact of cloud computing-based accounting information systems on MSMEs performance is 26.6%, while 73.4% is affected by other factors outside of thisstudy.
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Christauskas, Ceslovas, and Regina Miseviciene. "Cloud–Computing Based Accounting for Small to Medium Sized Business." Engineering Economics 23, no. 1 (February 15, 2012): 14–21. http://dx.doi.org/10.5755/j01.ee.23.1.1220.
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Small to medium sized business enterprises are young and constantly changing their sphere of activities depending on fluctuations of the market. The enterprises daily use accounting information, which is used in enterprise’s financial situation evaluation, correct decisions making, enterprise’s financial situation analysis according to the results received, making plans for future and controlling the whole enterprise. Accounting information systems play a significant role in providing the financial information for decision making within an organization. The systems are simultaneously providing information for a variety of other decision makers in production, human resources, finance, management, marketing, and supply chain logistics. Unfortunately, accounting systems often do not support business properly. The causes may be: systems mostly are too large and complex to comprehend them in entirety and traditional information technologies are not efficient. There is a need to adopt the newest technologies in small to medium sized business. In the paper investigated study showed the newest trends in accounting information systems for small to medium sized business. One of the newest trends in the information technologies world is cloud computing based technology. Accounting transfer to "cloud" is a new and innovative solution that can help save significant funds small and medium-sized enterprises. Small to medium businesses can get a lot of advantages with the newest technology. However, it has its own risks too. The paper indicates advantages and dangers of the newest technology within the business. Investigation of accounting systems for small and medium sized enterprises in Lithuania in the cloud-computing context is a part of the research. Lithuanian companies have a great opportunity to use cloud computing capabilities. But only one developer of accounting systems offered the cloud based accounting program. Results of the research summarized only by main accounting software. Investigation was carried out by using systematic and comparable literature review of accounting information systems faced to small to medium sized business. The investigation also shows that there are not so many scientific papers on the newest cloud computing trends in Lithuania. Accordingly, this research was mostly based on literature review sourced from the internet.DOI: http://dx.doi.org/10.5755/j01.ee.23.1.1220
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Ahmad, Safaa, Ezzat Ghidan, and Sawsan Yousef. "The adoption of cloud accounting information system in Jordanian financial firms: Influencing factors." Uncertain Supply Chain Management 10, no. 4 (2022): 1315–22. http://dx.doi.org/10.5267/j.uscm.2022.7.008.
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The advent of cloud accounting is a relatively recent development that has had a significant impact on the operation of financial companies. Within this framework, there is a paucity of information regarding the elements that may influence the adoption of cloud accounting information systems. This study builds an effect model based on the information system success theory, and then experimentally evaluates it with data from 391 employees working in Jordanian financial organizations using structural equation modeling (SEM). The results of these tests are presented. It was discovered that concepts such as perceived utility, information quality, system quality, and service quality had an effect on the adoption of cloud accounting information systems.
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Ma, Darren, Richard Fisher, and Trevor Nesbit. "Cloud-based client accounting and small and medium accounting practices: Adoption and impact." International Journal of Accounting Information Systems 41 (June 2021): 100513. http://dx.doi.org/10.1016/j.accinf.2021.100513.
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Chen, Xinyou, Cheng Guang, and Du Hua. "Credibility Analysis of Accounting Cloud Service Based on Complex Network." Journal of Sensors 2022 (June 11, 2022): 1–11. http://dx.doi.org/10.1155/2022/5420772.
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Compared with the previous accounting information system (hereinafter referred to as AIS), the dynamic and changing environment of accounting cloud service, cloud storage away from enterprise entities, service modules selected for purchase, and seamless dynamic configuration. With the emergence of new situations such as the reconstruction of accounting information processing process, the emergence of new features increases the information risk of enterprises. Therefore, taking reasonable and effective measures can enable enterprises to intuitively understand whether AIS is credible in the accounting cloud service environment. Referring to the existing research system in the field of reliability evaluation, this paper analyzes the current situation of accounting cloud service and its characteristics compared with the previous AIS and divides it into four parts: normative inspection, index calculation, and reliability calculation to illustrate the method system for measuring the reliability of accounting cloud service. This paper analyzes the reliability requirements and reliability attributes of accounting cloud services and constructs a reliability evaluation grade model combined with fuzzy comprehensive evaluation to guide the selection of users and the quality management of cloud accounting suppliers. Considering the complexity and dynamics of AIS reliability evaluation in accounting cloud service environment, the reliability of AIS is also affected by the complex call relationship between modules; combined with the complex network theory, a reliability analysis and evaluation method of accounting cloud service based on complex network are proposed.
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Schmidt, Pamela J., and Graham Gal. "Editors' Introduction to the Special Section on Cloud Computing and Accounting Information Systems (JISC 2018)." Journal of Information Systems 34, no. 2 (June 1, 2020): 1–4. http://dx.doi.org/10.2308/isys-10726.
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ABSTRACT This introduction provides an overview to this special section and reports on the third Journal of Information Systems Conference (JISC 2018) held March 15 and 16, 2018 in Durham, NC. The conference was jointly sponsored by the AAA Accounting Information Systems (AIS) section and the Association of International Certified Professional Accountants (AICPA). This JIS research will help advance cloud computing research related to the domain of accounting information systems. The conference included seven research papers with related industry discussant feedback, three cloud industry keynote speakers, and three panels of practitioners and researchers to discuss the impact of the emergence and rapid maturing of cloud computing services. This editors' introduction outlines the major research paper topics represented in this special section, briefly introduces each paper, and highlights their main contributions. A comprehensive report on the full JISC 2018 conference is provided in the cloud commentary paper included in this special section.
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Вольська, Катерина Олександрівна, and Анатолій Петрович Дикий. "Accounting in «cloud»: transition procedures and adaptation of information systems of enterprises." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 2(37) (September 25, 2017): 24–29. http://dx.doi.org/10.26642/pbo-2017-2(37)-24-29.
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Church, Kimberly Swanson, Pamela J. Schmidt, and Kemi Ajayi. "Forecast Cloudy—Fair or Stormy Weather: Cloud Computing Insights and Issues." Journal of Information Systems 34, no. 2 (March 13, 2020): 23–46. http://dx.doi.org/10.2308/isys-18-037.
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ABSTRACT To engage theory and practice of cloud computing in business, the third annual Journal of Information Systems Conference (JISC) brought together 29 academic researchers and 14 practitioners. This commentary reviews and synthesizes discussions and insights provided by three keynote presentations and panel discussions. In addition to sharing insights from the conference, this commentary identifies major themes, incorporates relevant current literature, and suggests potential research questions expressed by practitioners. The JISC emphasized the impact of the rapid maturing of cloud computing services on accounting information systems (AIS). Several recurring themes emerged throughout the conference: (1) rapid growth and evolution of cloud managed services, (2) security, privacy, and risk in the cloud ecosystem, (3) impact of cloud computing for data analytics, and (4) emerging and disruptive financial technologies and trends for the cloud. Most of the discussion surrounding these themes predominantly focused on the perspectives of cloud assurance and cloud service providers.
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Zhao, Jingjie, Liming Zhang, and Yue Zhao. "Informatization of Accounting Systems in Small- and Medium-Sized Enterprises Based on Artificial Intelligence-Enabled Cloud Computing." Computational Intelligence and Neuroscience 2022 (August 12, 2022): 1–9. http://dx.doi.org/10.1155/2022/6089195.
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Against the backdrop of China’s growing market economy, small- and medium-sized enterprises (SMEs) have taken advantage of this opportunity to develop rapidly. At present, SMEs have become an important part of the market economy. Accounting system information management system is an advanced form of management, and improving the degree of accounting information is the key to improving the management mode of SMEs. This study applies cloud computing to enterprise accounting management systems. The results show that realizing SME accounting information management can effectively improve economic settlements. With the development of cloud computing, its improvement of accounting management efficiency cannot be ignored. Besides, the risks of accounting informatization, enterprises can make their development by establishing a secure network protection wall and relying on strict relevant laws and regulations.
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Pratama, Bayu. "Perkembangan Sistem Informasi Akuntansi Melalui Pemanfaatan Teknologi pada Pt. Prodia Diacro Laboratories." Jurnal STEI Ekonomi 26, no. 01 (September 4, 2017): 18–35. http://dx.doi.org/10.36406/jemi.v26i01.195.
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The use of information technology for problem-solving approach associated with accounting will be able to simplify the processes - processes associated with the processing of information data, in this case the accounting transactions. Problem solving approach using accounting information system using hardware (hardware) in the form of computer devices, and using software (software) that is applications that support an accounting information system itself.The current emerging technology in PT. Prodia Diacro Laboratories plays a major role in accounting information systems. The use of information technology systems in accounting information systems include information system functions, end-user computing (end user computing), and rapid response technology. Development of accounting information systems are professionally conducted both internally and externally. Acumatica System The Cloud ERP that is in use PT. Prodia Diacro Laboratories can minimize weakness.
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Marańda, Witold, Aneta Poniszewska-Marańda, and Małgorzata Szymczyńska. "Data Processing in Cloud Computing Model on the Example of Salesforce Cloud." Information 13, no. 2 (February 12, 2022): 85. http://dx.doi.org/10.3390/info13020085.
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Data processing is integrated with every aspect of operation enterprises—from accounting to marketing and communication internal and control of production processes. The best place to store the information is a properly prepared data center. There are a lot of providers of cloud computing and methods of data storage and processing. Every business must do the right thing, which is to think over how the data at your disposal are to be managed. The main purpose of this paper is research and the comparison of available methods of data processing and storage outside the enterprise in the cloud computing model. The cloud in SaaS (software as a service) model—Salesforce.com and a free platform development offered by Salesforce.com—force.com were used to perform the research. The paper presents the analysis results of available methods of processing and storing data outside the enterprise in the cloud computing model on the example of Salesforce cloud. Salesforce.com offers several benefits, but each service provider offers different services, systems, products, and forms of data protection. The choice of customer depends on individual needs and business plans for the future. A comparison of available methods of data processing and storage outside the enterprise in the cloud computing model was presented. On the basis of collected results, it was determined for what purposes the data processing methods available on the platform are suitable and how they can meet the needs of enterprises.
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Asatiani, Aleksandre, Uday Apte, Esko Penttinen, Mikko Rönkkö, and Timo Saarinen. "Impact of accounting process characteristics on accounting outsourcing - Comparison of users and non-users of cloud-based accounting information systems." International Journal of Accounting Information Systems 34 (September 2019): 100419. http://dx.doi.org/10.1016/j.accinf.2019.06.002.
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Asatiani, Aleksandre, and Esko Penttinen. "Managing the move to the cloud – analyzing the risks and opportunities of cloud-based accounting information systems." Journal of Information Technology Teaching Cases 5, no. 1 (May 2015): 27–34. http://dx.doi.org/10.1057/jittc.2015.5.
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Alali, Fatima A., and Chia-Lun Yeh. "Cloud Computing: Overview and Risk Analysis." Journal of Information Systems 26, no. 2 (June 1, 2012): 13–33. http://dx.doi.org/10.2308/isys-50229.
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ABSTRACT We provide an overview of cloud computing: evolution, benefits, and challenges. Then we examine the risk characteristics identified in accounting and auditing literature by comparing a hand-collected sample of cloud computing companies with a matched sample of non-cloud computing companies. The study uses a comprehensive set of factors used in accounting and auditing literature to describe client business risk, audit risk, and auditor-related risk. Unsurprisingly, the findings show that large companies in the historically high-risk information technology industries provide cloud computing. More interestingly, the results show that cloud computing is more leveraged, and more likely to have a material weakness and longer audit tenure. Cloud computing companies are also more likely to restate their financial statement after providing cloud technologies. Some of the risk variables we used in the study are not statistically significant in capturing the risks of cloud providers (e.g., security, privacy, availability, confidentiality). The study contributes to the literature in IT outsourcing in general, and in cloud computing more specifically. The study also responds to the recent call for insightful research in cloud computing.
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Banker, Rajiv D., Xiaorong Li, Steven A. Maex, and Wenyun Shi. "The Audit Implications of Cloud Computing." Accounting Horizons 34, no. 4 (June 30, 2020): 1–31. http://dx.doi.org/10.2308/horizons-19-166.
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SYNOPSIS Over the last decade, many firms have shifted from in-house managed information systems to cloud computing arrangements. Despite regulatory interest in the audit impact of new technologies, little empirical work has studied how auditors behave when clients introduce cloud platforms into their accounting information system. Ex ante, it is unclear whether cloud computing allows for increased audit efficiency through reliance on service organization control reports or introduces additional complexity and risk to the audit. Leveraging a 2015 accounting standards update from the Financial Accounting Standards Board to identify material cloud users, we find that these firms pay an audit fee premium of approximately 5 percent compared to nonusers. This premium attenuates when hiring an audit office with more cloud users in its portfolio, suggesting that cloud audit experience can reduce auditors' costs when conducting such audits. We also explore how audit lag and subsequent restatements vary cross-sectionally with cloud use. JEL Classifications: M41; M48. Data Availability: Data are available from the public sources cited in the text.
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Najafi, Amir, Sedigeh Soleimanpur, and Zoheir Morady. "The Impact of Information Technology Methods on Accounting Information Quality." Journal of information and organizational sciences 46, no. 1 (June 29, 2022): 63–77. http://dx.doi.org/10.31341/jios.46.1.4.
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Information Technology is a key factor in eliminating the limitations posed by time and location and gives a much better and a faster access to informaition. In other words, technology has revolutionized work methods as a result of which, the paper which was used as a substrate for writing the work upon it has now been replaced by an electronic substrate. The changes created by technology include the use of Blockchain, IoT (Internet of Things), Cloud Accounting and Big Data to do accounting in automated form.The statistical sample of this study is given on the basis of the 171 person Cochran formulae consisting of financial managers, accountants and auditors of the Tehran city. Empirical results show that the use of Information Technology has a very significant role on the quality of Accounting Information and all these factors are influential in the quality of accounting system.
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Kucherenko, Tamara, Halyna Anishchenko, Liudmyla Melnyk, and Beata Anna Glinkowska-Krauze. "Accounting Information System under the Digital Transformation." Oblik i finansi, no. 4(94) (2021): 23–29. http://dx.doi.org/10.33146/2307-9878-2021-4(94)-23-29.
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Modern theory and accounting practice are formed under the influence of many factors, including economic integration, digitalization of communication and management processes, expansion of requirements for the information content of financial and non-financial reporting. In this regard, the purpose of the article is to disclose the structure of the accounting information system, the interdependence of its components, and determine the factors of its modernization in the context of the digital transformation of the socio-economic environment. The structure of the accounting information system was disclosed based on the identification of components that ensure the integration of the internal accounting systems of individual economic entities with the general accounting system. The modeling of the relationship of the components of the accounting information system with other information management systems of economic entities has been carried out. Information systems used to manage organizations were classified. It has been proven that an accounting information system is irreplaceable and plays a fundamental role in the management system. The improvement of information technologies determines the constant modernization of accounting and reporting, the formation of a qualitatively new accounting information environment (cloud accounting, blockchain, network accounting, etc.). Prospects for the further development of enterprise management are associated with the integration processes between the components of the accounting information system. Deepening the digitalization of accounting processes will expand the possibilities of analysis, planning, and forecasting at the management level of an enterprise, industry, and state economy.
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Alwan, Adnan Askar. "Effect of using Cloud Computing technology on the accounting job." INTERNATIONAL JOURNAL OF RESEARCH IN SOCIAL SCIENCES & HUMANITIES 12, no. 02 (2022): 348–63. http://dx.doi.org/10.37648/ijrssh.v12i02.022.
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The study aimed to demonstrate the importance of the concept of cloud accounting and its advantages over the accounting profession and compare it with traditional accounting systems, and to study the risks and downsides of adopting cloud computing technology, the study concluded that cloud computing technology affects the organization and measurement of accounting work by reducing the costs of the information technology infrastructure, which is getting more and more complex daily due to the huge changes that currently exist, such as the increase in the number of devices and the increase in the consumption of electrical energy. Significant cost savings and enhanced operational efficiency, where many companies have invested in computing capabilities and capabilities to improve their business and take advantage of the capabilities of cloud storage and database management, so it is necessary to use cloud computing technology, as it greatly reduces the costs of the company’s information system infrastructure, and the study recommended the need to rely on modern technologies at work accounting and preparing trained cadres ready to work with these techniques.
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Látečková, Anna. "ACCOUNTING INFORMATION FOR BUSINESS MANAGEMENT." Science and Studies of Accounting and Finance: Problems and Perspectives 9, no. 1 (November 25, 2014): 97–101. http://dx.doi.org/10.15544/ssaf.2014.11.
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The basic requirement for a quality business management is the availability of required information. Information architecture of enterprise and accounting should create unit, which allows to synchronize opportunities of the enterprise information system with the requirements of managers for management and decision. The main objective of this article is to present the accounting as an essential source for business management with emphasis on the availability of accounting information in real time. In order to meet the objective were applied basic methods of analysis, synthesis, and deduction. We used the informational sources from available domestic and foreign literature. Data of analysis are derived using the method of structured questionnaire, applied in the chosen set of enterprises (30 agri-food enterprises), and selected software products. To meet the objective of the paper we used also another methods: observation and interviews with managers in selected companies, information system providers, developers of software companies. We accomplished the analysis of current situation on the market with business information systems. After the synthesis and comparison of obtained data, we concluded the results that are presented in this paper. The outcome of our research is the fact that managers require actual, objective information with an immediate overview of important economic indicators and remote access to such information. Accounting as an integrating tool of business information system meets all the stated requirements and in combination with the latest technologies, such as open source software and cloud solutions, is an indispensable information source for business management.
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Phan Huong, Thao. "The Roles and Challenges of Cloud Computing to Accounting System of Vietnamese Enterprises in the Fourth Industrial Revolution." International Journal of Economics and Financial Research, no. 69 (September 30, 2020): 207–13. http://dx.doi.org/10.32861/ijefr.69.207.213.
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In the context of the 4.0 revolution, technology applications, especially cloud computing will have strong impacts on all areas, including accounting systems of enterprises. Cloud computing contributes to helping the enterprise accounting apparatus become compact, help automate the input process, improve the accuracy of the input data. Besides, the issur of accounting, reporting, risk control and information security also became better, contributing to improving the effectiveness of accounting. However, besides the positive impacts, businesses also face many difficulties in deploying and applying cloud computing. However, this application requirement will become an inevitable trend contributing to improving the operational efficiency of enterprises. To promote this process requires from the State as well as businesses themselves must have awareness and appropriate decisions. Breakthroughs in information technology have dramatically changed the accounting industry and the creation of financial statements. The Internet and the technologies that use the power of the Internet are playing an important role in the management and accounting activities of businesses - who always tend to be ready to receive and use public innovations technology in collecting, storing, processing and reporting information.
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Saad, Mohamed, Abdalwali Lutfi, Mohammed Almaiah, Ahmad Alshira’h, Malek Alshirah, Hamza Alqudah, Akif Alkhassawneh, Adi Alsyouf, Mahmaod Alrawad, and Osama Abdelmaksoud. "Assessing the Intention to Adopt Cloud Accounting during COVID-19." Electronics 11, no. 24 (December 8, 2022): 4092. http://dx.doi.org/10.3390/electronics11244092.
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The information technology (IT) revolutionization aside with the emergence of COVID-19 have catalyzed cloud-computing services and systems with multiple end-user benefits for online business management, specifically in the accounting discipline. For example, cloud accounting enables the significant reduction of organisational IT investment with flexible access to a large group of scalable resources. The cloud accounting enables small and medium size enterprises (SMEs) to independently engage in fundamental bookkeeping responsibilities rather than hiring external auditors for the same services. As cloud-based accounting adoption remains in the preliminary stage within Jordanian businesses, this study applied the technology, organisation, and environment model to explore cloud accounting among Jordanian SMEs. The study data were gathered from 156 Jordanian SME owners or managers with a structured online survey questionnaire. The recommended study framework encompassed seven determinants that influenced the cloud accounting adoption intention. Resultantly, except Perceived knowledge uncertainty factor, the proposed hypotheses were supported as the aforementioned factors (relative advantages, security concerns, top management support, organizational readiness, competitor’s intensity and suppliers computing support) positively and significantly influenced the cloud accounting of Jordanian SMEs. The study outcomes could facilitate IT field decision-makers and practitioners by investigating an actual cloud accounting case based on the essentiality of its application.
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Smith, Antoinette L., Yibo (James) Zhang, and Peter C. Kipp. "Cloud-Computing Risk Disclosure and ICFR Material Weakness: The Moderating Role of Accounting Reporting Complexity." Journal of Information Systems 33, no. 3 (April 1, 2018): 1–17. http://dx.doi.org/10.2308/isys-52134.
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ABSTRACT Regulators have expressed concerns over management's ability to maintain effective ICFR when adopting cloud-computing services (PCAOB 2015), as well as the auditor's ability to cope with such changes (PCAOB 2015, 2017). Further, the complexity of the client's accounting concepts, proxied by their XBRL taxonomy, could adversely impact financial reporting quality. We investigate the association between a firm's disclosure of cloud-computing risks and its likelihood of disclosing a material weakness, moderated by its level of accounting reporting complexity. We find that, for firms that identify cloud-computing as a significant risk, the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags. We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags. Data Availability: Data are publicly available from sources identified in the paper.
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Alshawabkeh, Abdallah Mohammad, Mohd Rizuan Bin Abdul Kadir, Wan Mohd Nazif Wan Mohd Nori, and Hasmaizan Binti Hassan. "The Moderating Effect of The Cloud Computing on The Relationship Between Accounting Information Systems on The Firms Performance in Jordan." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 19 (May 11, 2022): 1155–69. http://dx.doi.org/10.37394/23207.2022.19.101.
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This research explores the relationship between Accounting Information systems (AIS) components, namely, System availability, security and integrity, confidentiality and privacy, and system quality with firm performance in Jordan, alongside the moderating influence of cloud computing. The data was collected in 2021 using a questionnaire from 263 respondents from the firms listed on Amman Stock Exchange that use cloud computing services. The findings revealed a significant relationship between the AIS components and cloud computing with firm performance, except for the system quality. In addition, cloud computing plays a significant moderating role in the relationship between System availability, and security & integrity, with firm performance. This study suggested that the AIS components substantially influence management monitoring, which may affect the firm's effectiveness and lead to better performance. With the use of cloud computing, the firm will gain more as reliable data is always available.
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TVRDÍKOVÁ, Milena. "INCREASING THE BUSINESS POTENTIAL OF COMPANIES BY ENSURING CONTINUITY OF THE DEVELOPMENT OF THEIR INFORMATION SYSTEMS BY CURRENT INFORMATION TECHNOLOGIES." Journal of Business Economics and Management 17, no. 3 (June 7, 2016): 475–89. http://dx.doi.org/10.3846/16111699.2013.839475.
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This paper deals with applications of information and communication technologies in the management of companies and institutions. It also focuses on Competitive Intelligence and Business Intelligence and the description of their position in business management. The paper presents current trends in information and communication technologies with emphasis on the use of virtualization and Cloud Computing technologies. The author discusses the importance of Cloud Computing to maintain the continuity of information system of enterprises with low financial impact, thereby increasing its stability. Theoretical framework and literature support the assumption that information and communication technologies are essential for the competitiveness of small and mediumsized enterprises. Discussed are factors that affect management and use of information and communication technologies in small and medium-sized enterprises, in particular the use of cloud computing. Based on the results obtained from a questionnaire survey carried out in the Czech Republic, the author proposed methodological recommendations to facilitate the transition to cloud computing.
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Vician, Chelley M., and Elizabeth M. Pierce. "Accounting Documentation Software: An Overview of Options and Results from a Lucidchart Software Evaluation." AIS Educator Journal 13, no. 1 (January 1, 2018): 62–85. http://dx.doi.org/10.3194/1935-8156-13.1.62.
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Accounting practitioners use documentation diagrams to plan audits, train employees, and consult on accounting information systems development. Accounting educators instruct students in diagram development with various software tools as preparation for industry requirements. This paper presents a review of documentation diagrams identified by practice and major textbooks, a summary of software tool options, and an examination of cloud-based documentation software. We suggest software adoption criteria and propose Lucidchart as a cloud-software solution for developing accounting documentation diagrams. Finally, we present the results from a Lucidchart software evaluation study. The practical contribution is two-fold for educators responsible for teaching accounting documentation topics: (a) a documentation software resource; and (b) an initial usage assessment of Lucidchart software.
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Chyzhevska, Lyudmyla, Lidiia Voloschuk, Liubov Shatskova, and Liudmyla Sokolenko. "Digitalization as a Vector of Information Systems Development and Accounting System Modernization." Studia Universitatis „Vasile Goldis” Arad – Economics Series 31, no. 4 (October 11, 2021): 18–39. http://dx.doi.org/10.2478/sues-2021-0017.
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Abstract Digitalization causes structural changes in the economic sectors and influences business activity and processes, leading to the companies’ increased productivity, competitive advantages and effective development creation and consolidation. This article is purposed to substantiate that the economy digitalization entails the need for companies’ system and mechanisms modernization to ensure their competitiveness and to improve management systems. The research is conducted using methods of theoretical generalization, analysis, synthesis, comparison and grouping. This study resulted in defining both global and Ukrainian economies’ trends for digitalization with a description of its impact on the business activity and business processes, assessing the economy digitalization effects to the requirements for the company’s information system that therefore serves to establishing directions for its modernization through the introduction of digital technologies, such as Electronic Data Interchange, Extensible Business Reporting Language, BigData, Internet of Things, Robotic Process Automation, Artificial intelligence, Real-time Adherence, cloud technologies, blockchain. The directions of companies’ accounting digitalization implementation and development are as flows: changes in the accounting system in terms of its method elements; application of Assets, Liabilities and Capital new digital forms; advanced training in compliance with the requirements for the accounting personnel digital competencies.
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Dimitrov, Dimitar, and Emanouil Atanassov. "Tools and Services for High Performance Computing." Cybernetics and Information Technologies 17, no. 5 (December 20, 2017): 81–88. http://dx.doi.org/10.1515/cait-2017-0057.
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Abstract The accounting platform is a web-service based system for collection and analysis of accounting data from different infrastructure resources like High Performance Computing (HPC), Cloud and storage systems. The platform has two major components - backend API services along with different data publishers and a client web UI module for visualization and operations. The backend API is designed to gather information from different job management systems, cloud vendors, and storage providers and use micro-service architecture. The web UI module is written in Python, JavaScript and has integrated SAML login module for user authentication and authorization. It is capable of visualizing the gathered data in dynamic OLAP style and supports standard export formats like CSV and Excel. Through the accounting platform, it is possible to obtain a full view of the usage patterns of an integrated electronic infrastructure and to see from one point all information about the different resources comprising the hybrid computing and data infrastructure.
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Musyaffi, Ayatulloh Michael. "Perspektif Kritis Kesuksesan Implementasi Cloud Accounting Bagi Calon Akuntan: Kajian Model UTAUT & IS Succes Model." Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi 4, no. 1 (November 30, 2020): 17–38. http://dx.doi.org/10.35837/subs.v4i1.810.
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AbstrakCloud Computing telah menghadirkan kerangka model bisnis baru yang mampu mengubah pengembangan ilmu akuntansi yaitu Cloud Accounting. Hadirnya model bisnis baru ini memunculkan penyesuaian sehingga terjadi hambatan dalam implementasi cloud Accounting. Riset ini bertujuan untuk mengetahui faktor-faktor apa saja yang mempengaruhi kesuksesan dan penerimaan Cloud Accounting khususnya terhadap calon akuntan dengan menggunakan teori kesuksesan sistem informasi dan UTAUT 2. Penelitian ini berfokus pada calon akuntan yaitu mahasiswa yang telah menggunakan Cloud Accounting. Sebanyak 126 sampel dipilih berdasarkan calon akuntan yang telah menggunakana Cloud Accounting. Data disebar melalui Kuesioner online dengan menggunakan google form. Kemudian dianalisis menggunakan metode Partial Least Square (PLS) dengan menggunakan Smartpls. Hasilnya, variabel Performance Expectancy serta variabel Effort Expectancy memiliki dampak terhadap User Satisfaction. Namun justru tidak memiliki pengaruh yang signifikan terhadap Behavioural Intention. Sementara User Satisfaction memiliki pengaruh terhadap Behavioural Intention. Temuan penelitian ini adalah bahwa dalam perpspektif calon akuntan, tingkat kepuasan terlebih dahulu harus dipuaskan, baru kemudian para calon akuntan ini dapat terus menerus untuk menggunakan cloud accounting. Kata kunci: Behavioural Intention; Cloud Accounting; Effort Expectancy; Performance Expectancy; User Satisfaction; UTAUT AbstractCloud Computing has presented a new business model framework that is able to change the development of accounting science, namely Cloud Accounting. The presence of this new business model has led to adjustments resulting in obstacles in the implementation of cloud accounting. This research aims to find out what factors influence the success and acceptance of Cloud Accounting, especially for prospective accountants using information systems success model and UTAUT 2. This research focuses on prospective accountants who used Cloud Accounting. A total of 126 samples were selected based on prospective accountants who have used Cloud Accounting. Data distributed by online questionnaire using Google form. Then analyzed using the Partial Least Square (PLS) method using Smartpls. The result of this research show that Performance Expectancy and Effort Expectancy have an impact on User Satisfaction. But it does not have a significant effect on Behavioral Intention. While User Satisfaction has high influence on Behavioral Intention. The findings of this research are that in the perspective of prospective accountants, the level of satisfaction must first be satisfied, then the prospective accountants can continue to use cloud accountingKeywords: Behavioural Intention; Cloud Accounting; Effort Expectancy; Performance Expectancy; User Satisfaction; UTAUT
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Weisenfeld, Leslie, Sathasivam Mathiyalakan, and George Heilman. "Topics for Your Undergraduate Accounting Information Systems (AIS) Course-An Exploratory Study of Information Technology (IT) Skills and Firm Size." AIS Educator Journal 15, no. 1 (January 1, 2020): 58–89. http://dx.doi.org/10.3194/1935-8156-15.1.58.
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ABSTRACT Given the wide range of technologies that businesses employ, and the rapid changes in technology, it is important to assess periodically the critical IT skills students need to prepare them for the work environment. This study presents results from over 100 practicing accountants regarding the IT skills they feel are most important for an undergraduate AIS course. The top ten IT skills for small firm (SF) respondents, respectively, are: spreadsheets, Microsoft Word, Internet research, Internet, QuickBooks, ensuring privacy, Cloud Computing, preventing and responding to cybercrime, software security, and managing and retaining data. The top ten IT skills for medium-large firm (MLF) respondents, respectively, are: spreadsheets, Internet, Internet research, ensuring privacy, Microsoft Word, preventing and responding to cybercrime, managing and retaining data, file systems, Cloud Computing, and Business Intelligence Tools. While SF respondents perceive QuickBooks and software security are more important, respondents from MLF think file systems and Business Intelligence Tools are more important. When determining AIS course content it is important to include the most relevant IT skills, based on what practice thinks students need, and this study indicates firm size is a factor for some IT skills. Designers of undergraduate AIS courses, therefore, need to consider the importance of the IT skills in conjunction with the size of the firms that will employ their students when selecting topics for inclusion.
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Niyi, Awotomilusi,, Dagunduro, Muyiwa E, and Osaloni Bankole O. "Adoption of Cloud Computing on the Efficacy of Accounting Practices in Nigeria." International Journal of Economics, Business and Management Research 06, no. 12 (2022): 194–205. http://dx.doi.org/10.51505/ijebmr.2022.61215.
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The study assessed the adoption of cloud computing on the efficacy of accounting practices in Nigeria. In order to achieve this, the study distributed a well-structured questionnaire among deposit money banks in Nigeria. The data were analyzed using frequency and ordinary least square regression. From the findings, the study discovered that cloud computing exhibited a significant positive relationship with the efficacy of accounting practices in Nigeria. In addition, other variables employed in the model also revealed that technological advancement and security efficiency depicted a significant relationship with the efficacy of accounting practices in Nigeria. Cost-effectiveness revealed a significant negative relationship. In line with these findings, the study recommended that for more benefits of cloud computing to be harnessed, internet services should be adequately provided and this should be supported by training and retraining of staff in the usage of information systems.
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A.A.Mambekova. "FEATURES OF THE USE OF CLOUD TECHNOLOGIES IN SOLVING MANAGEMENT TASKS." Herald of KSUCTA n a N Isanov, no. 2 (June 24, 2019): 237–42. http://dx.doi.org/10.35803/1694-5298.2019.2.237-242.
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In article problems of use of information technologies in management of personnel of the companies on providing different services by means of the Internet and mobile networks and also application of CRM systems for automation of accounting and control of work with clients are considered, data on cloud computing and features of use of cloud computing at a solution of administrative tasks are provided. The concept of cost reduction on Internet traffic due to application of cloud computing of data storage is offered.
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Kholilah, Kholilah, Hisky Ryan Kawulur, and Imam Subekti. "Perceived Usefulness, Perceived Ease of Use, Facilitating Condition, Social Influence, and Personal Innovativeness of Accounting Students Cloud Computing Adoption." Organum: Jurnal Saintifik Manajemen dan Akuntansi 5, no. 2 (December 31, 2022): 141–51. http://dx.doi.org/10.35138/organum.v5i2.257.
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This study aims to test the influence of perceived usefulness, perceived ease of use, facilitating condition, social influence, and personal innovativeness in cloud computing adoption. This research is important because of the high demands of understanding student technology which can be started by adopting cloud computing in learning. Students can use cloud computing to share information, assignments, and work that can be accessed with various devices. This research was conducted on students at two state universities in Indonesia. The study used SEM in the analysis process. This research was conducted on students at two state universities in Indonesia. The results of questionnaire to 126 students indicate that the intention to use the cloud is determined by the perceived ease of use and facilitating condition. Three other variables used, perceived usefulness, social influence, and personal innovativeness were not shown to have an effect on cloud computing adoption intentions. The implication of this research is continuous research related to the use of information systems in learning.
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Lyubenko, Andriy, Oksana Kundrya-Vysotska, Iryna Demko, and Iryna Vagner. "Markers of expanding the information infrastructure accounting system in the system of modern business communications." Herald of Economics, no. 3 (November 21, 2021): 125. http://dx.doi.org/10.35774/visnyk2021.03.125.
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Introduction. Modernization of the content of accounting science, which today is under the influence of growing information demands, and, accordingly, modern information systems and information technologies, actualizes the feasibility of developing an accounting paradigm adequate to the new conditions of business communications. These are changes in accounting methodology and practice in the context of the development of both theoretical provisions and practical recommendations for new methods of automation of accounting flows, and, accordingly, the expansion of the information infrastructure, which is constantly updated.The purpose of the study is to substantiate the need to adapt the accounting system to the conditions of the digital economy and identify key markers of expanding the information infrastructure of modern business communications.Methods. In the process of studying the new philosophy of views on the development of accounting methodology, which is successfully implemented through the concept of sustainable development, a convergence of national standards to international standards, cloud, the blockchain technology used general scientific techniques, including induction and deduction. Structural-logical and semantic analysis - to clarify and streamline methodological approaches to the choice of model for the formation of information infrastructure in the system of modern business communications; grouping and classification - to justify the benefits of information systems, which are built based on the journal of business transactions of the selected accounting system (program). The information base of the study was the scientific works of domestic and foreign scientists on qualitative changes in the information infrastructure of modern business communications, materials of international scientific and practical conferences, the results of personal experience and observations.Results. The logical relationship of changes in accounting in the context of the development of both theoretical provisions and practical recommendations for expanding and modernizing its methodology and information infrastructure of modern business communications through digital technologies, which offer new methods of automation of accounting flows. A new philosophy of views on the development of accounting methodology, which is successfully implemented through the concept of sustainable development, a convergence of national standards to international standards, cloud, blockchain - technologies, and therefore identified key markers of expanding information infrastructure, which isconstantly updated.In the context of choosing a model for the formation of information infrastructure in the business communications system, it is proposed to pay attention to such a defining integrated management tool as a corporate information system, which is considered as a set of information systems of individual divisions. decision-making, in the complex, provide the necessary information support. Most of the information systems, which are built based on the journal of business transactions of the selected accounting system (program), are analyzed. In this regard, the effectiveness of information systems based on the accounting module is described.Perspectives. Further research should be conducted in the direction of disclosing organizational and methodological tools for the digital transformation of the accounting system, in-depth analysis of internal and external factors of informatization, research of the advantages and disadvantages of existing digital technologies. In this regard, promising research in this context is the development of methodological foundations for the formation of optimal models of information infrastructure in the context of digitalization of the economy and business communications.
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Stoica, Raluca, and Veronica Stefan. "The Role of Computerized Solutions in Consolidating Financial Results from the European and Anglo-Saxon Accounting Systems." Valahian Journal of Economic Studies 9, no. 2 (November 1, 2018): 83–94. http://dx.doi.org/10.2478/vjes-2018-0020.
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Abstract The implementation of up-to-date technologies in the accounting system of modern entities is a topical subject, by the desire of enterprises to align themselves with the current of international globalization but also by the requirements imposed by the science and practice to join the accounting main issues in the field. The accounting technique evolved with the technological innovations, related to each evolutionary period of the human society. The paper aims to identifying the factors that influenced the whole process of the development of information technologies in the financial-accounting field; identifying the main issues related to the technological interaction in accounting and, in this context, identifying the tools and technological supports in the evolution of the accounting technique, from the empirical forms of accounting to the present day, in the age of globalization, amid the continuous need for normalization and standardization of accounting procedures, especially applicable to the consolidation of financial results. Nowadays, the most used digital technology in computerized accounting and management is Cloud-Computing ERP solutions, a form of digital accounting that will represent the critical mass of accounting information system in the near future, and this paper will present and discuss such solutions.
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Kuzior, Aleksandra, Paulina Brożek, Olha Kuzmenko, Hanna Yarovenko, and Tetyana Vasilyeva. "Countering Cybercrime Risks in Financial Institutions: Forecasting Information Trends." Journal of Risk and Financial Management 15, no. 12 (December 16, 2022): 613. http://dx.doi.org/10.3390/jrfm15120613.
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This article aims to forecast the information trends related to the most popular cyberattacks, seen as the cyber-crimes’ consequences reflecting on the Internet. The study database was formed based on online users’ search engine requests regarding the terms “Cyberattacks on the computer systems of a financial institution”, “Cyberattacks on the network infrastructure of a financial institution”, and “Cyberattacks on the cloud infra-structure of a financial institution”, obtained with Google Trends for the period from 16 April 2017 to 4 October 2022. The authors examined the data using the Z-score, the QS test, and the method of differences of average levels. The data were found to be non-stationary with outliers and a seasonal component, so exponential smoothing was applied to reduce fluctuations and clarify the trends. As a result, the authors built additive and multiplicative cyclical and trend-cyclical models with linear, exponential, and damped trends. According to the models’ quality evaluation, the best results were shown by the trend-cyclic additive models with an exponential trend for predicting cyberattacks on computer systems and the cloud infrastructure and a trend-cyclic additive model with a damped tendency for predicting cyberattacks on the network infrastructure. The obtained results indicate that the U.S. can expect cybercrimes in the country’s financial system in the short and medium term and develop appropriate countermeasures of a financial institution to reduce potential financial losses.
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Qin, Jing, and Qun Qin. "Cloud Platform for Enterprise Financial Budget Management Based on Artificial Intelligence." Wireless Communications and Mobile Computing 2021 (September 24, 2021): 1–10. http://dx.doi.org/10.1155/2021/8038433.
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Financial budget, as an important content of management accounting, is also an important way of business management. Budget basis comes from the financial accounting module, and the execution data source of the budget module is the financial accounting module’s vouchers, accounts, and other data. They all exist on the UFIDA cloud platform. In recent years, artificial intelligence has made good progress in the field of science and technology and has a substantial effect on the development of real life. In addition, through the integration of other applications such as bank-enterprise direct connection, the company’s economic business activities are directly converted into financial vouchers, and the budget module is managed and controlled when economic business occurs, so that these two systems work together to provide corporate management boost. Many data calculations are used in the financial budget. Many of these calculations are completed in the storage process, reduce network traffic, and improve system performance. The AI intelligent decision-making module uses advanced BI technology (machine learning, data mining, artificial intelligence) to integrate with the accounting activities and accounting functions between enterprises. The sales and management expenses have been effectively controlled, from an excess of 13.82% to not exceeding the budget. This research will help improve the company’s overall budget management level.
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Song, Li. "Construction of Accounting Internal Control Management Platform Based on IoT Cloud Computing." Wireless Communications and Mobile Computing 2022 (August 16, 2022): 1–13. http://dx.doi.org/10.1155/2022/9552118.
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The Internet of Things is a network that interconnects all items on the Internet through radiofrequency identification, infrared sensors, global positioning systems, laser scanners, and other sensing equipment according to the agreed communication protocol to achieve intelligent identification, positioning, analysis, monitoring, and management. Internal accounting control is an accounting measure established for the enterprise to identify and analyze the operating conditions and to be responsible for the enterprise assets. Accounting internal control is the core of internal control, and the rational use of internal control theory is conducive to promoting the healthy development of enterprises. According to the control object, it can be divided into financial risk control, operational risk control, human resource risk control, strategic risk control, and information distortion control. This paper is aimed at studying the construction of an accounting internal control management platform based on the Internet of Things cloud computing. How the internal accounting control system adapts to the development of the socialist market economy is the current research focus. In view of the current development status of the control system, this paper combines the internal control with the accounting information system and explores the enterprise management from the strategic management level and the operational management level. This paper mainly builds an accounting big data analysis platform based on cloud computing and believes that the platform should have the function of financial comprehensive analysis. The experiment in this paper found that the actual management cost of the company in 2017 was 2630 million yuan, and the predicted management cost was 2600 million yuan. The gap between the predicted data and the actual data is getting closer and closer, indicating that the prediction platform is effective.
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Khan, Nabeel, Hanan Aljoaey, Mujahid Tabassum, Ali Farzamnia, Tripti Sharma, and Yew Hoe Tung. "Proposed Model for Secured Data Storage in Decentralized Cloud by Blockchain Ethereum." Electronics 11, no. 22 (November 10, 2022): 3686. http://dx.doi.org/10.3390/electronics11223686.
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Since cloud computing is an essential component of any modern company (usually accounting for a considerable share of information technology (IT) infrastructure investment), consumers rely on cloud services. Data privacy and security are worries when data remains in third-party storage. Existing document version control systems are centralized and at risk from data loss, as seen by higher time utilization and incorrect document update procedures that allow modifications to a document without the awareness of other network operators. Underutilized peer resources might be leveraged to construct storage. According to this argument, an elevated level of data security may be obtained by encrypting the data and dispersing it among numerous nodes. In this study, we attempted to review the security of cloud systems when using the blockchain Ethereum, and cloud computing was briefly discussed with its advantages and disadvantages. The idea of a decentralized cloud was briefly demonstrated with blockchain technology. Furthermore, previous papers were reviewed and presented in tabular form. This dictated that there are still research gaps in the field of blockchain-based cloud computing systems. This study proposed a model for secured data storage over a decentralized cloud by blockchain Ethereum.
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Rawashdeh, Awni, and Badi Salem Rawashdeh. "The effect cloud accounting adoption on organizational performance in SMEs." International Journal of Data and Network Science 7, no. 1 (2023): 411–24. http://dx.doi.org/10.5267/j.ijdns.2022.9.005.
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The study challenges the previous literature and assumes the digital vision as a proxy of intention among Technological, Organizational, and Environmental (TOE) factors and investigates the influence of TOE factors on cloud accounting adoption among Small and Medium Enterprises (SMEs). Furthermore, the effect of cloud accounting adoption on the organization's performance as measured by the balanced scorecard was evaluated. The data collection strategy employed an online survey of owners and managers using snowball methodology, in which the survey was automatically introduced to the respondents most likely to find relevant. The data was validated prior to SEM analysis. Seven of eight hypotheses were accepted, including the two hypotheses about the impact of the digital vision on cloud accounting adoption and the hypothesis about the impact of cloud accounting adoption on balanced scorecard-measures organizational performance. Despite the importance of the statistically significant factors in the study model, the digital vision was the most affected by the organizational readiness factor. The findings contribute to the TOE model by challenging the previous literature and assumption of digital vision as a proxy of intention among TOE factors. Future studies should use the TOE framework more caution if the intention is assumed to be a mediating variable.
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O'Leary, Daniel E. "Facilitating Citizens' Voice and Process Reengineering Using a Cloud-Based Mobile App." Journal of Information Systems 33, no. 3 (August 1, 2018): 137–62. http://dx.doi.org/10.2308/isys-52244.
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ABSTRACT Recently, the City of Boston implemented a mobile, cloud-based app. Originally called “Citizens Connect,” but now called “Bos:311,” the app allows citizens to report issues related to the city's infrastructure, e.g., graffiti. Rich information in the form of pictures and descriptions provided from mobile devices, along with GPS location information, facilitates crowdsourcing monitoring of the city's infrastructure. This app provides “straight through” processing of citizen requests, reengineering the processes of monitoring and fixing city infrastructure. As a result, operations and management accounting information can be more accurate and used in real time. In addition, the cloud-based capture of information from multiple cities allows comparisons and benchmarking of critical information that likely would not be possible in other settings, while allowing economic system use by large numbers of users. This paper investigates a number of hypotheses about the use of the mobile app generated from both Hirschman's and Hammer's theories.
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Lee, Lorraine S., and William D. Brink. "Trust in Cloud-Based Services: A Framework for Consumer Adoption of Software as a Service." Journal of Information Systems 34, no. 2 (October 18, 2019): 65–85. http://dx.doi.org/10.2308/isys-52626.
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ABSTRACT Guidelines originating from practice suggest the Trust Services Criteria of security, availability, processing integrity, confidentiality, and privacy should be key factors affecting the trust of cloud-based systems. In our study, we test a model of end-user adoption of cloud-based software as a service (SaaS) by integrating the five principles from the Trust Services Criteria with systems risk. Using a survey methodology to collect data and analyzing it with structural equation modeling, we test hypotheses associated with the model. Our results show statistical support for the factors of security, confidentiality, and privacy as influencing consumers' trust in cloud-based services. Additionally, our results demonstrate trust in cloud-based services negatively influences the perceived systems risk, and these two items (trust and systems risk) significantly influence the decision by end-users to adopt a cloud-based system. Overall, our findings support the use of the Trust Services Criteria for assessing consumers' trust in cloud-based services.
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Barna, Laura-Eugenia-Lavinia. "The impact of digital accounting on the quality and transparency of information presented by organizations using ERP systems. Opportunities for Cloud ERP Vs. On-premise ERP." Journal of Financial Studies 6, no. 11 (November 15, 2021): 24–32. http://dx.doi.org/10.55654/jfs.2021.6.11.02.
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"The rapid progress of IT technologies in recent years was favored by the emergence of the phenomenon of digitalization, especially in the field of accounting. The purpose of the legislation and standards is to accord support for continuous development of both IT technologies and the organization. The main objective of this paper is to observe the manner in which the digitalization of accounting influences the quality and transparency of information if employees use ERP systems. In order to study the role and opportunities offered by ERP systems on accounting, the author used a study based on the review of the literature, but also on the analysis of the results obtained using the constructed questionnaire. The results show that ERP systems have a positive effect on the digitalization process and most respondents believe that an ERP system on a Cloud server is considered much more efficient and secure than an ERP system based on a local server (on-premise)."