hrvatski

CLOUD ACCOUNTING MODEL AS AN EVOLUTIONARY STEP IN IMPROVING SYSTEMATIC DATA EXCHANGE

When observing data processing, it can be seen that it has gone through several developmental stages, from manual processing, through mechanical, electro-mechanical to modern electronic data processing, which due to the predominant use of digital computer devices can also be called digital data processing. Data processing systems also had a strong effect on the system of accounting data processing, so that accounting originally processed data manually, and today the predominant form of data processing in accounting is electronic or digital data processing. Modern concepts sought today are: minimization of paper use, greater automatization of data processing, or minimization of manual work in accounting, as well as freedom of movement (digital nomadism), or the ability to access accounting software applications from anywhere and at any time. Furthermore, it attempts to throw out paper and automatize not only the processes within the business entity, but also the interaction of the business entity with other business entities through the application of the EDI concept. It is also evident that the digital centralization system has come to life when it comes to, for example, the exchange of data with the state (tax administration, pension and health care systems, etc.) as well as in the case of payment transactions. This form of centralization and integration of data can be attributed to a relatively new concept in the digitalization of data processing, and this concept is called cloud computing. Following the logic of centralization, interaction with the state, as well as with payment operations, the question arises why accounting data processing would not be centralized and defined at the level of universal software applications within the concept of cloud computing, which would determine a new form of accounting, that is, cloud accounting. Such a system would solve many problems, and above all it would ensure the standardization of data exchange at the level of the entire system, as well as the maximum elimination of the need for manual processing and paper documentation. This problem is planned to be investigated at the level of the possibility of its application in the Republic of Croatia.

digital data processing, cloud computing, EDI, centralization of data processing, cloud accounting

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