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Ekonomika
2018, vol. 64, br. 3, str. 23-30
jezik rada: engleski
vrsta rada: izvorni naučni članak
doi:10.5937/ekonomika1803023D

Creative Commons License 4.0
Potencijali za primenu cloud tehnologije u računovodstvu

Sažetak

Cloud tehnologija, kao inovativan način procesuiranja i čuvanja podataka, jedan je od najnovijih trendova u svetu informacionih tehnologija. Usvajanje rešenja koja ova tehnologija pruža predstavlja jedan od primarnih načina obezbeđivanja efikasnsosti računovodstvenog informacionog sistema, te danas sve više govorimo o cloud računovodstvu, odnosno kako se često može čuti, on-line računovodstvu, veb računovodstvu ili virtuelnom računovodstvenom sistemu. Cilj autora ovog rada je da ukažu na specifičnosti primene cloud tehnologije u računovodstvu - mogućnosti koje pruža, ali i rizike koje iz toga proističu. Osim toga, predstavljanjem benefita koje primenom cloud računovodstva ostvaruju ne samo preduzeća koja implementiraju ovu tehnologiju, već i korisnici finansijskih informacija, autori imaju za cilj da podstaknu i ohrabre preduzeća u Republici Srbiji da iskoriste rastuće tržište cloud usluga i svoj računovodstveni informacioni sistem baziraju na ovoj tehnologiji.

Ključne reči

Cloud tehnologija; računovodstveni informacioni sistem; cloud računovodstvo

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