Changing the role of accountancy in the context of cloud-computing
Changing the role of accountancy in the context of cloud-computing

Summary/Abstract: It is known the fact that since the mid-twentieth century, the communication and information technology has dramatically influenced human society and that every time there was a so-called fashionable technology. Presently, the fashionable information technology is Cloud-Computing, which, by its advantages, brought Cloud-Accounting to the life of economic entities. Within this study, we analyze, by means of a survey conducted based on a questionnaire, a total of 125 answers from professional accountants, given the conditions of gradual transition towards Cloud-Accounting. In short, our research shows that among professional accountants in Romania, 99.20% have had a negative experience related to reliability, availability and access to electronic data or archived accounting data, that 96% consider that accountancy with the characteristics of Cloud-Computing would be the ideal solution to the needs of modeling and accounting information and that 88% appreciate as necessary to extend the manifestation of the role of accounting as an information system from the microeconomic level to the macroeconomic one.

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