Considering the role and architecture of AIS [2] we can observe that cloud and mobile technologies significantly
influence AIS both from within the organization as well as from the outside.
Taking into account the multiple implications of cloud and mobile technologies on today’s business process, we
want to conduct a research regarding on how these technologies can be used in Accounting Information Systems
(AIS) in order to improve the accuracy, completeness, and timeless of accounting information.
In the same time we want to analyze the determinant factors of implementing cloud and mobile technologies in
the AIS.
In this paper, based on a quantitative research of existing literature and specialized practice, we wish to synthesize
the potential of cloud and mobile technologies in the AIS. We also provided a SWOT analysis of these technologies
in the context of AIS.