Comparative Analysis of Cloud-Based and Traditional Accounting

Suzana Keglević Kozjak – University of Zagreb Faculty of Organization and Informatics, Pavlinska 2, 42000 Varaždin, Croatia

Tanja Šestanj–Perić – University of Zagreb Faculty of Organization and Informatics, Pavlinska 2, 42000 Varaždin, Croatia

Zrinka Lacković Vincek – University of Zagreb Faculty of Organization and Informatics, Pavlinska 2, 42000 Varaždin, Croatia

Abstract: This article explores the changing landscape of accounting in­formation systems, focusing on the transformative impact of cloud-based technologies. Through an analysis of various studies, we investigate how digital technologies and cloud computing are reshaping accounting para­digms. The global perspective highlights the influence of mobile and cloud approaches on accounting information systems worldwide. Additional­ly, the article examines the challenges and opportunities in implementing cloud accounting systems, offering a comparative analysis that contrasts traditional accounting with cloud-based alternatives. This research en­hances understanding of the current trends shaping the field of account­ing information systems, providing valuable insights for practitioners and researchers.

LIMEN Conference

9th International Scientific-Business Conference – LIMEN 2023 – Leadership, Innovation, Management and Economics: Integrated Politics of Research – CONFERENCE PROCEEDINGS, Hybrid (Graz University of Technology, Graz, Austria), December 7, 2023

LIMEN Conference Proceedings published by the Association of Economists and Managers of the Balkans, Belgrade, Serbia

LIMEN Conference 2023 Conference Proceedings: ISBN 978-86-80194-78-3, ISSN 2683-6149, DOI: https://doi.org/10.31410/LIMEN.2023

Creative Commons Non Commercial CC BY-NC: This article is distributed under the terms of the Creative Commons Attribution-Non-Commercial 4.0 License (https://creativecommons.org/licenses/by-nc/4.0/) which permits non-commercial use, reproduction and distribution of the work without further permission. 

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Additional reading

Asatiani, A., Apte, U., Penttinen, E., Rönkkö, M., & Saarinen, T. (2019). Impact of accounting process characteristics on accounting outsourcing – Comparison of users and non-users of cloud-based accounting information systems. International Journal of Accounting Infor­mation Systems, 34, DOI 10.1016/j.accinf.2019.06.002

Yu, T., Lin, Z., & Tang, Q. (2018). Blockchain: The introduction and its application in finan­cial accounting. Journal of Corporate Accounting & Finance, 29(4), 37–47. https://doi.org/10.1002/jcaf.22365  

Saha, T., Das, S. K., Rahman, M. M., Siddique, F. K., & Uddin, M. G. (2020). Prospects and Challenges of Implementing Cloud Accounting in Bangladesh. The Journal of Asian Fi­nance, Economics and Business, 7(12), 275-282, DOI 10.13106/jafeb.2020.vol7.no12.275