Cloud Accounting. Benchmarks Regarding the Bibliometric Analysis and Systematic Literature Review

The phenomenon of cloud computing with implications in the accounting field has experienced a significant evolution in the last decade. The upward trend of the adoption of the paradigm at the level of financial and accounting processes of current companies is justified by the development of emerging technologies and the interdependence between the accounting and IT fields. Also, the sustained use of cloud computing technology within business processes has paved the way for the penetration of the cloud accounting phenomenon at the level of the finance and accounting department of organizations. The interest in studying the occurrence on financial and accounting processes is also attested by the specialised literature, which is experiencing an expansion of scientific approaches in the field of the issue. Through this paper, we aim to outline the benchmarks regarding the bibliometric analysis and systematic literature review in relation to the cloud accounting paradigm. One of the main reasons for its configuration is to cover an information gap in terms of the response to three essential issues regarding the manifestation of the phenomenon at the level of financial and accounting processes. Thus, the research aims to define the response to three research hypotheses addressed twice: through the prism of the bibliometric method and that of systematic literature review. The results of the study reveal the increased interest in exploring that manifestation from multiple perspectives and a good representativeness within the specialised literature, issue that allows the adequate addressing of the research hypotheses.