engleski

E-Accounting System as a Service (E-ASaaS): A Conceptual Overview

In this paper we present an innovative concept of a public information system based on several digital technologies and approaches for outsourcing accounting as a public service. Accounting is one of the fundamental business functions of any business entity, that is highly regulated in all the economic systems. Over the recent decades accounting function in business organizations has evolved due to dramatic changes and advancements in information and communication technologies. These technologies initiated changes in form of digital documentation, online or cloud accounting and similar alternatives to traditional organization of accounting. The goal of this paper is to draw attention to available technologies that may provide even more drastic innovation in organizing accounting function of business entities in a common administrative space such as counties, or entire countries and nation-wide economics. Here we propose a model of a public access E-accounting system that employs the functionality of cloud- based services, data pod concepts and blockchain technologies in order to automate processes of bookkeeping but also reporting on the side of business entities, while at the same time provide autonomous control and audit as defined by law and competent institutions in various segments of supervision (i.e. tax supervision, statistics reporting, etc).

Accounting Information Systems (AIS), Accounting, Public Electronic Services, Blockchain, Data pods, Cloud Computing

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