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文献出处: Llewelyn S. The development of cloud accounting research[J]. Accounting, Auditing & Accountability Journal, 2016, 1(4): 62-78.

原文

The development of cloud accounting research

Llewelyn S

Abstract

The booming of the Internet, the rapid development of information and communication technology, various industries are in the event of a disruptive change, especially the system software, network platform, interactive experience, and other fields are being pushed to the forefront, became the most representative spearhead reform and upgrade. Cloud computing technology since the date of birth, but just a few short years up to now, but it is the advantage of being unusually prominent, tread it is rapidly seize the development prospect of the market, it is increasingly favored by the market, it is no exaggeration to say that all areas are now trying to use the advanced technology, transforming their ecological environment, the accounting industry is no exception, and accounting information, and cloud computing technology is inherently has closely linked, of more intense reaction of the chemicals they cloud accounting concept appear more natural, its technical advantages of low cost, high yield, convenient, fast and efficient operation performance, quickly became the focus of the market, small and medium-sized enterprises favor object, many people believe that cloud accounting is a new stage of development of accounting informationization, will update the existing accounting information system. Keywords: cloud accounting, accounting informatization, cloud computing

1 Introduction

As the cloud space expanding of accounting development, market driving force rapid ascension, the direction is clear, more and more scholars began to study

accounting cloud related theory, more and more suppliers and service providers started to cloud the accounting product development, but since the technology research and development time is short, and the rapid development and change, it is generally are learning the ropes around here, so far, has not been particularly good cloud accounting products can be a big enough impact to the existing accounting information system, there is no special system analysis cloud accounting system, the authority of the article so on cloud accounting system research is necessary, and is the starting point of the writing. In order to more fully understand cloud accounting knowledge, master the industry development present situation and development trend, inheriting the existing research results, a more systematic analysis of cloud in the development of accounting problems and latent hazard, through phenomenon reveals essence, more mature, more effective targeted measures are put forward and solutions, this paper mainly adopts literature research studied extensively, harvest a lot of experience. 2 Literature review

Cloud computing technology is to build the cloud accounting theoretical basis, in order to better study the cloud accounting, must first master the cloud computing technology related theory knowledge, Fester people from various angles such as comparative analysis, the difference between the cloud and grid computing, profoundly reveals the true connotation of cloud computing, because the author Ian foster is regarded as the father of the grid computing, therefore this article more authoritative, help me to understand well the cloud computing related theoretical knowledge; Neal by comparing the data from 2008 and 2012 about cloud computing industry, in-depth analysis of cloud computing service advantages, points out that cloud computing will be the new way to improve the level of small and medium-sized enterprise information management, to predict the future five years, will accelerate the development of cloud computing industry, the author of the article as a marketing Communications company Leavitt, head of Communications has more market insight and say, we firmly believe that cloud computing and its derivatives will have broad market; Michael, Armando Fox and Griffith and others with several real cases,

analyzes the opportunities and challenges facing the cloud computing, put forward the need to strengthen the focus on 10 points for attention, this article widely circulated, caused a strong reaction, make many people resonates, also helped me to further clarify the research direction, but this article on the characteristics of cloud computing technology itself and the measures should be taken not to do too much to discuss.

Cloud accounting with the popularity of cloud computing technology, the application more widely and effectively stimulate the market demand, Mihalache D et al., this paper expounds the accounting concept of cloud, and the service category has carried on the classification, form and performance under different conditions are analyzed cloud accounting role and has the advantages of proposed use less money to obtain the possibility of a professional, high-quality accounting services, but for the cloud the facing problems in the development of accounting to do an in-depth interpretation; Leavitt and others will cloud was compared with traditional accounting normalization, which highlights the technical advantage and development advantage of the cloud accounting, also analyzed the cloud may be produced in the process of using the new accounting problems, but didn't put forward the corresponding solution; Donald et al., in view of the current era of big data, puts forward some Suggestions of improvement of accounting information system, using the rich data content and form, image, image storage way to promote, enhance the level of accounting data, provide strong ability of data analysis for management decision making data support, inspired by this article, I thought about cloud from the perspective of the characteristics of accounting data, accounting;Samoil in big data era is analyzed combined with the feature of era characteristics of accounting data in the cloud model is put forward on the basis of strategy, give many constructive measures accounting service providers and users of cloud, help me to better understand the characteristics of accounting data;Raton to micro, small and medium enterprises, using cloud accounting mobile application software, put forward several proposals to highlight the cloud accounting services for the role of micro, small and medium enterprises, the mobile Internet is sweeping the world, this article gave me a very good analysis point of view, no matter in developed countries or developing countries, should firmly seize this opportunity,

to develop a suitable for our mobile application system, improve the flexibility of enterprise management.

Cloud as accounting informationization development inevitable trend, will face many opportunities and challenges, and puts forward the solution, there are a lot of literature Arsenie is the earlier research cloud accounting scholars, starting from the cloud accounting basic concept, build the cloud structure of accounting system, this paper expounds the advantages and challenges of cloud accounting, using cloud accounting services for small and medium enterprises to make guidance, although this article focuses on the phenomenon description, the deeper IT technology and cloud accounting products made no more detail, but the structure of the article to help me make the research train of thought;Warren from the Angle of the cloud security of accounting information, analyzes the cloud computing combined with accounting may occur in the process of information security problems, and puts forward safety strategy from the different Angle of view, for the masses of users of cloud accounting on security alarm, also very good Suggestions are put forward to solve the problem of information security;Kevin cloud accounting is put forward and the integration of the existing management system, to provide users with a more realistic cloud accounting services, speed up the process of accounting information, this article gave me great inspiration, opens up my new idea of integrating management system;Paul on user demand for cloud accounting, construction of the credibility model, perfect the internal attributes, through examples this paper expounds the concrete application of the model, the cloud to systematize, accounting credibility of accounting information system is one of the few research literature;Byrnes, the cloud accounting products by credibility model hierarchy, provides the reference basis for the user to select a cloud accounting products, will study focus on the relationship between users and products, more meaningful and operability. 3 The cloud accounting principles 3.1 Cloud computing

Cloud Computing (Cloud Computing) is the use of the Internet technology, through the network platform for data storage, Computing power, interactive

applications such as easy to extend, can extend ability of a service mode, the users only need to input a few management energy can get high quality professional service, Cloud Computing in the Cloud is a metaphor of virtualization, was once a telecommunications network of abstract identity, is refers to the Internet. Deployment of cloud computing system relies on the technology of grid computing experience, but from the architecture, components, work way and there is a big difference, so the cloud computing can be thought of as based on grid computing to learn the characteristics of utility computing and autonomic computing, is a comprehensive and extension of these calculation form.

Cloud computing system suppliers and service providers to provide abundant computing resources, in the process of practical application, the user's hardware devices do not need to have powerful CPU, don't need to have large storage space, also need not install professional software, just put the data uploaded to the cloud computing platform, powerful computer center data for storage, use legitimate software for processing, and through the powerful computation ability to improve the efficiency of data processing, everything will be in imperceptible in processing, and users don't have to worry about the daily maintenance and management, data center and application equipment and facilities, save a lot of energy management and IT personnel. The specific use of cloud computing service operators, get rid of the limitation of the fixed time, fixed location, just have a network communication terminal, can mobilize these huge computational resources for its use, really get his dream of low input enjoy high standards of service. 3.2 Cloud accounting

Cloud (Cloud Accounting) can be simply interpreted as a combination of Cloud computing and Accounting, and Accounting function in Cloud computing, companies use Cloud can efficiently complete the traditional Accounting professional work, also can be in time for data analysis, forecast and control the enterprise's economic activities, improve the economic benefits of enterprises, from two dimensions Cloud Accounting service provider and user analysis, can be more comprehensive understanding the nature of Cloud Accounting.

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