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].
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.
2. Literature Review
In their
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 financialand accounting processes within companies. There is a constant increase in scientific literature and practice of thefollowing 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 canmention their use in Mobile Payments [13], Automatic Documents Entry, Mobile Customer Service, and MobileAccounting Service [2].Considering the role and architecture of AIS [2] we can observe that cloud and mobile technologies significantlyinfluence 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, wewant 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 inthe AIS.In this paper, based on a quantitative research of existing literature and specialized practice, we wish to synthesizethe potential of cloud and mobile technologies in the AIS. We also provided a SWOT analysis of these technologiesin the context of AIS.2. Literature ReviewIn their
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