Current development and usage of IT&C within organizations has a major impact on Accounting Information
Systems. More and more small and medium business companies have adopted and currently are using cloud
computing and mobile technologies [5]. Large companies developed their own big data centers, private cloud [3] or
hybrid cloud [3] as a support for their processes within the shared services architecture. The shared services
approach has a significant and direct impact on the company's financial and accounting processes.
Looking from the global perspective, business development is accomplished through the extensive use of internet
and mobile and cloud technologies. In terms of technology and cloud services, this new approach has led to a new
business model paradigm, namely the cloud business model paradigm. This paradigm significantly impacts the
business strategies of companies, the way companies do business and define the hardware, software and
communication infrastructures, risk management and cost management.
The best known and most widely used cloud services in the new business models are: Software-as-a-Service
(SaaS), Infrastructure-as-a-Service (IaaS), Platform-as-a-Service (PaaS) and Business Process-as-a-Service (BPaaS)
[4]; [9]; [12]; [13]; [15]; [16]; [17]. Also, a series of studies highlight the role of cloud technologies in the financial
and accounting processes within companies. There is a constant increase in scientific literature and practice of the
following terms: “Tax in the cloud” [11], “Finance & Accounting in the Cloud” [10].
Regarding the impact of mobile technologies and applications on business processes of companies, we can
mention their use in Mobile Payments [13], Automatic Documents Entry, Mobile Customer Service, and Mobile
Accounting Service [2].