Home  Journals  International Accounting  25(319) - 2014 July

Advantages and disadvantages of accounting and control procedures when using real - time technologies and cloud computing

Available online: 5 July 2014

Subject Heading: Foreign experience

JEL Classification: 

Pages: 47-54

The article proves that the alternative to batch processing of accounting data that is prevalent today in the most of the Ukrainian companies is the concept of real time accountancy. The author outlines the benefits of corporate governance and he also presents certain arguments against using this technology. The article emphasises that solving of the existing problems is possible through adoption of technology for remote access to databases and cloud computing and the paper also describes the advantages of using of cloud-based ERP-systems. The author proposes a scheme of organization of cloud services for the the corporate management function.

Keywords: corporate management, concept, accounting system, ERP-system, cloud computing

References:

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ISSN 2311-9381 (Online)
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