A FIELD WORK TO DETERMINE EFFECTIVENESS OF CLOUD BASED ACCOUNTING ON ACCOUNTING PROFESSIONALS

The aim of the study is to measure the level of awareness and adoption of cloud-based accounting applications by accounting professionals (Certified Public Accountants) The survey method was chosen as the data collection method in the study. The questionnaire consists of questions about demographic information, professional information and reasons for choosing -or not choosing- web (cloud) based accounting program. The prepared questionnaire forms have been applied to accounting professionals operating in the central districts of Antalya. 297 questionnaires were selected according to analytical fit. Accountants using the web (cloud) based accounting program are young and middle age groups. The size of business and the type of book do not affect the use of the program. The most important reasons for choosing a web-based accounting program are the safekeeping and archiving of data, accessibility and automatic updates. The reasons for not being preferred are the lack of satisfaction/need from the current program and the lack of knowledge about cloud computing. Accounting professionals using the desktop accounting program do not have knowledge of cloud computing. Most importantly, accounting professionals using web-based accounting programs are also unaware that the program they use is cloud-based. 

___

  • AlCattan R. F., (2014). Integration of Cloud Computing and Web2.0 Collaboration Technologies in E-Learning, International Journal of Computer Trends and Technology (IJCTT) – volume 12, number 1, p.46-55.
  • Angeles, S. (2017). Choosing the Right Small Business Accounting Software, http://www.businessnewsdaily.com/7542-choosingaccounting-software.html
  • Aytekin, A., Erdoğan, Y., Kavalcı, K., (2016). YENİ BİR İŞ MODELİ: MUHASEBE ALANINDA BULUT BİLİŞİM, Uluslararası Yönetim İktisat ve İşletme Dergisi, ICAFR 16 Özel Sayısı, s.46-62
  • Blake, G., (2012). How The Acconting Industry Is Being Changed By Cloud Computing, https://cloudtweaks.com/2012/02/how-theaccounting-industry-is-being-changed-by-cloud-computing/
  • Borschowa, J., (2016). 4 Key Trends Shaping the Transformation of the Accounting Industry, https://www.firmofthefuture.com/content/4key-trends-shaping-the-transformation-of-the-accounting-industry/
  • Brinda, M., Heric, M., (2017), The Changing Faces of the Cloud, http://www.bain.com/publications/articles/the-changing-faces-of-thecloud.aspx
  • Business Software Allianc e,(2013). Country Report: Turkey, http://cloudscorecard.bsa.org/2012/assets/PDFs/country_reports/Country_Report_Turkey_en.pdf
  • CCH Wolters Kluwer business, (2013). Cloud computing - a matter of survival for the accounting industry? A national research study commissioned by CCH April 2013, p.3-11.
  • Chou, D., (2015). Cloud computing: A value creation model, Computer Standards & Interfaces, Volume 38, February 2015, p.72–77
  • Cloud Accounting Institute (2014). Cloud Accountıng Solutıons Best Practıces 2014 Benchmark Study, http://www.trustantial.com/wpcontent/uploads/2014/11/Cloud-Solutions-Best-Practices-2014-Benchmark-Study.pdf
  • Defelice, A., (2010). Cloud Computing: What Accountants Need to Know, http://www.journalofaccountancy.com/issues/2010/oct/20102519.html
  • Dimitriu, O., Matei, M., (2014). A New Paradigm for Accounting through Cloud Computing, Procedia Economics and Finance 15 ( 2014 ), p. 840 – 846.
  • Du, H., Cong, Y., (2010). Cloud Computing, Accounting, Auditing, and Beyond, The CPA Journal, October 2010, p.60-69.
  • Fox, B., (2012). Cloud computing a "game-changer" for EU economy, Kroes says, https://euobserver.com/news/117695.
  • Gahlaut, D., (2016). Top 7 Benefits of Cloud Computing for CPA Firms, https://www.slideshare.net/DeepanshuGahlaut92/top-7-benefitsof-cloud-computing-for-cpa-firms
  • Geczy, P., Izumi, N., Hasida, K., (2012). Cloudsourcing: Managing Cloud Adoption. Global Journal of Business Research, 6, p.57-70.
  • Göbel, R., (2015). Şirketler bulut bilişimin farkına varıyor, http://www.bthaber.com/kobi-ler-icin-rekabet-araclari/sirketler-bulut-bilisiminfarkina-variyor/1/16577
  • Guptaa, P., Seetharamana,A., Raj, J.R., (2013). The usage and adoption of cloud computing by small and medium businesses, International Journal of Information Management 33 (2013),p. 861–874.
  • Huber, N., (2016). What does cloud computing mean for accountancy?, https://www.icas.com/ca-today-news/what-does-cloudcomputing-mean-for-the-accountancy-profession
  • Kalkınma Bakanlığı Bilgi Toplumu Dairesi Başkanlığı, (2014). 2015-2018 Bilgi Toplumu Stratejisi ve Eylem Planı, Ankara
  • Kinsella, K., (2017). How Cloud Computing Can Benefit Accountants, http://www.cpaireland.ie/your-business/businessresource/technology/how-cloud-computing-can-benefit-accountants
  • Lim, F.P.C., (2013). Impact of Information Technology on Accounting Systems, Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology Vol.3, No.2, December (2013), pp. 93-106 http://dx.doi.org/10.14257/AJMAHS.2013.12.02 ISSN: 2383-5281 AJMAHS Copyright ⓒ 2013 SERSC 93.
  • Matthews, K., (2016). The Cloud Is Fueling The Tech Sector’s Profits, https://cloudtweaks.com/2016/08/cloud-fueling-tech-sectors-profits/
  • Mell, P., Grance, T., (2011).‘The NIST Definition of Cloud Computing’. National Institute of Standards and Technology, Special Publication 800-145, 2011.
  • Öz,Y., (2016)). Bulut Bilişim (Cloud Computing) ve Muhasebe, Bartın Üniversitesi İ.İ.B.F. Dergisi, Yıl:2016 Cilt:7 Sayı:13, s.63-79.
  • Pazowski, P., Pastuszak, Z., (2013). Cloud Computing – A Case Study For The New Ideal Of The Is/It Implementation, Management, Knowledge and Learning, İnternational Conference, 2013, Zadar, Croatia, p.855-862.
  • Randolph, J.P., Leslie, G., Tankersley, B., (2016). Accounting Firm Operations and Technology Survey, file:///C:/Documents%20and%20Settings/abcs/Belgelerim/Downloads/31PREVIEW-AFOT-2016-Complete-Survey-Results-eBook-v160621160627-4%20(2).pdf
  • Sheinis, R., Ference, S.B., (2014). Data Security Risk: You Can Take It Anywhere, Journal of Accountancy April 2014, p.16-17.
  • Shkurti, R., Muça, E., (2014). An Analysıs Of Cloud Computıng and Its Role In Accountıng Industry ın Albanıa, Journal of Information Systems & Operations Management;Dec2014, Vol. 8 Issue 2, p.1-12.
  • Stamford, C., (2016). Gartner Says by 2020 "Cloud Shift" Will Affect More Than $1 Trillion in IT Spending, http://www.gartner.com/newsroom/id/3384720
  • Strauss, E., Kristandl, G., Quinn, M., (2016). The effects of cloud technology on management accounting and decision making, CIMA Research executive summary series, Volume 10 Issue 6.
  • Tarmidia, M., Rasid, S.Z.A., Alrazia, B., Roni, R.A., (2014). Cloud computing awareness and adoption among accounting practitioners in Malaysia, Procedia - Social and Behavioral Sciences 164 ( 2014 ), p. 569 – 574.
  • Techtarget Network (2016). cloud computing, http://searchcloudcomputing.techtarget.com/definition/cloud-computing
  • Yigitbasioglu, O,M., (2015). External auditors' perceptions of cloud computing adoption in Australia, International Journal of Accounting Information Systems 18 (2015), p. 46–62.