ABSTRACT
Nowadays technological development has increased rapidly, information technology has made great progress in many scope especially in accounting. The concept of big data, cloud computing and xbrl has attracted increasing attention. Cloud Computing provides security, convenience and business needs of the company. Cloud computing applications assist companies in providing information that is relevant, secure, great performance and easy to use for interested parties. The important of accounting information system help accountant to finish the job and the accurate report's are needed. Failure to make a good analysis of accounting information system will lead to disclosure of financial information and make shareholder no longer believe in existing reports. The result of this study are (1) to give the insight about role of Information Technology in accounting; (2) the tools of accounting information system that helps accountant to finish their work.
- Brandas, C., Megan, O., & Didraga, O. (2015). Global perspectives on accounting information systems: mobile and cloud approach. Procedia Economics and Finance, 20, 88-93Google ScholarCross Ref
- Belfo, F., & Trigo, A. (2013). Accounting information systems: Tradition and future directions. Procedia Technology, 9, 536-546.Google ScholarCross Ref
- Warren Jr. , J. D., Moffitt, K.C., & Byrnes, P. (2015). How big data will change accounting. Accounting horizons, 29(2), 397-407.Google Scholar
- Moffitt, K.C., & Vasarhelyi, M. A. (2013). AIS in an Age of Big Data. J. Inf. Syst. , 27(2), 1-19.Google Scholar
- Borthick, A. F., & Pennington, R. R. (2017). When data become ubiquitous, what becomes of accounting and assurance?. Journal of Information Systems, 31(3), 1-4.Google ScholarCross Ref
- Torrebruno, F. (2020). Accounting Information Systems. An Introduction. The International EFAL-IT BLOG Information Technology innovations in Economics, Finance, Accounting, and Law, 1(8).Google Scholar
- Balios, D. (2021). The impact of Big Data on accounting and auditing. International Journal of Corporate Finance and Accounting (IJCFA), 8(1), 1-14.Google ScholarCross Ref
- Taylor, E. Z., & Dzuranin, A.C. (2010). Interactive financial reporting: an introduction to eXtensible business reporting language (XBRL). Issues in Accounting Education, 25(1), 71-83.Google ScholarCross Ref
- Bonsón, E., Cortijo, V., & Escobar, T. (2009). Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS). International Journal of Accounting Information Systems, 10(1), 46-60.Google ScholarCross Ref
- Bhimani, A., & Willcocks, L. (2014). Digitisation,‘Big Data'and the transformation of accounting information. Accounting and business research, 44(4), 469-490.Google Scholar
- Prawati, L. D. (2020, December 3). The Influence of Big Data Analysis on the Accounting and Audit Area. The Influence of Big Data Analysis on the Accounting and Audit Area,Google Scholar
- Gärtner, B., & Hiebl, M. R. (2017). Issues with big data. In The Routledge companion to accounting information systems (pp. 161-172). Routledge.Google Scholar
- Borthick, A. F., & Pennington, R. R. (2017). When data become ubiquitous, what becomes of accounting and assurance?. Journal of Information Systems, 31(3), 1-4.Google ScholarCross Ref
- Ularu, E. G., Puican, F. C., Apostu, A., & Velicanu, M. (2012). Perspectives on big data and big data analytics. Database Systems Journal, 3(4), 3-14.Google Scholar
- Richins, G., Stapleton, A., Stratopoulos, T. C., & Wong, C. (2017). Big data analytics: opportunity or threat for the accounting profession?. Journal of Information Systems, 31(3), 63-79.Google ScholarCross Ref
- Gärtner, B., & Hiebl, M. R. (2017). Issues with big data. In The Routledge companion to accounting information systems (pp. 161-172). Routledge.Google Scholar
- Khanom, T. (2017). Cloud accounting: a theoretical overview. IOSR Journal of Business and Management, 19(06), 31-38.Google ScholarCross Ref
- Ionescu, B., Ionescu, I., Tudoran, L., & Bendovschi, A. (2013, June). Traditional accounting vs. cloud accounting. In Proceedings of the 8th International Conference Accounting and Management Information Systems, AMIS (pp. 106-125).Google Scholar
- Feng, J. (2015, December). Cloud accounting: The transition of accounting information model in the big data background. In 2015 International Conference on Intelligent Transportation, Big Data and Smart City (pp. 207-211). IEEE.Google ScholarDigital Library
- Dimitriu, O., & Matei, M. (2015). Cloud accounting: a new business model in a challenging context. Procedia Economics and Finance, 32, 665-671.Google ScholarCross Ref
- Al-Zoubi, A. M. (2017). The effect of cloud computing on elements of accounting information system. Global Journal of Management And Business Research.Google Scholar
- Allahverdi̇, M. (2017). Cloud Accounting Systems And A Swot Analysis. Journal of Accounting & Finance.Google Scholar
- Ionescu, L. (2019). Big data, blockchain, and artificial intelligence in cloud-based accounting information systems. Analysis and Metaphysics, (18), 44-49.Google Scholar
- Meiryani, Handoko, B.L.,Sabrina,S.,Hendra,E.(2018).The Influence of Leadership Styles on Accounting Information Systems Quality and its Impact on Information Quality Survey on State-Owned Enterprises. International Conference on Communication Technology Proceedings, ICCT, 2018, 2017-October, pp. 1989-1993.Google ScholarCross Ref
- Susanto, Azhar.,Meiryani. (2018). The Influence of Business Process and Risk Management on The Quality of Accounting Information Systems. Journal of Theoretical and Applied Information Technology, 96(9), pp.2626-2637.Google Scholar
- Susanto, Azhar., Meiryani. (2018). The Quality of Accounting Information System and its impact on The Quality of Accounting Information: User Ability and Top Management Support. 13(2), pp. 384-387Google Scholar
Index Terms
- The Use of Big Data and Cloud Computing On Accounting
Recommendations
Big data and cloud computing: new wine or just new bottles?
Cloud computing is an extremely successful paradigm of service oriented computing and has revolutionized the way computing infrastructure is abstracted and used. Three most popular cloud paradigms include: Infrastructure as a Service (IaaS), Platform as ...
From cloud computing to cloud manufacturing
Cloud computing is changing the way industries and enterprises do their businesses in that dynamically scalable and virtualized resources are provided as a service over the Internet. This model creates a brand new opportunity for enterprises. In this ...
Comments