Cloud Accounting In Romania. A Literature Review

Abstract

Fast evolution of information technologies in recent years radically changed organizational processes and systems architecture. One of these technologies, developed since 2006, is cloud computing. This allowed a party virtualization of the system of organization, including some components of the accounting information system. Thus it emerged and was operationalized at the organizational level, cloud accounting (software). The objective of this article is a literature review on the cloud accounting in Romania. In terms of methodological research involves identifying relevant articles related to this topic, published by Romanian authors in 2011-2016, and analysis to highlight perspectives for implementation of cloud accounting in Romanian organizations.