Global Perspectives on Accounting Information Systems: Mobile and Cloud Approach

Abstract Cloud computing and mobile applications today are no longer buzzwords, but important resources in the business strategies of companies. More and more SMEs have adopted and currently are using cloud computing and mobile technologies. Big companies developed their own big data centers, private cloud or hybrid cloud as a support for their processes within the shared services architecture. Since Accounting Information Systems (AIS) process and store a series of sensitive and confidential data (general ledger, payroll database, and financial database), cloud and mobile technology adoption requires a rigorous analysis of data and application security. In this paper, based on a quantitative research of existing literature and specialized practice, we wish to synthesize the potential of cloud and mobile technologies in the AIS. We also provided a SWOT analysis of these technologies in the context of AIS.