Naslov
An Analysis of Accountants' Resistance to Cloud Accounting

Autori
Vinšalek Stipić, Valentina ; Vičić, Mile

Izvornik
Journal of economics and business issues (2791-8122) 2 (2022), 2; 15-23

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
cloud accounting, cloud computing, accounting information system

Sažetak
Using computers and computer programs for bookkeeping and accounting is not a novelty, but if we consider the possibilities of cloud computing there is room for improvement. Progress in ICT development, broadband internet access availability, widespread use of various modalities of electronic business creates opportunities for faster, safer and more efficient accounting data management. Cloud accounting gives us means to simplify activities, increase data security, increase the availability of information from the accounting information system to managers and accountants. Benefits in using cloud accounting solutions are visible especially for small and medium enterprises who use outsourced accounting services, but nothing less applicable for use in large enterprises. With this research, we want to find out why accountants do not want to do accounting in the cloud, and show what are the advantages of working in accounting in the cloud, especially for small and medium-sized companies. It will be tried to prove how resistance to cloud accounting by accountants is caused by resistance to new technologies, low will to learn new things and fear of lack of absolute control over accounting data. The research results show a significant correlation of resistance to cloud accounting and fear of new technologies, as well as resistance to cloud accounting and fear of a lack of complete control over accounting data. While resistance to cloud accounting is not significantly related to the age structure of accountants, in fact, resistance to cloud accounting is equal among younger and older populations.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Informacijske i komunikacijske znanosti

POVEZANOST RADA