The Use of Cloud Computing in the Operations of Accounting Firms
This article provides a comprehensive analysis of both the risks and benefits associated with the use of cloud computing in accounting. It presents the findings of a survey conducted among accounting firms in the Kuyavian-Pomeranian Voivodeship, Poland, regarding their adoption of cloud computing technologies and their potential. The study highlights how cloud computing reduces overall IT management costs, facilitates large-scale consolidation, and optimizes the use of hardware and software resources. This can create a more level playing field for competition, offering smaller firms access to computing resources typically reserved for larger enterprises. The primary goal of this article was to examine the extent to which accounting firms utilize cloud-based accounting systems. The study aimed to explore their preferences, as well as the benefits and challenges associated with these systems. Despite the advancements in artificial intelligence within the region, the research reveals that relatively few accounting firms in the Kuyavian-Pomeranian Voivodeship have adopted cloud computing.
Authors
- Natalia Buchalska-Sugajska (ORCID: https://orcid.org/0000-0002-5734-4854)
- Sandra Stellmacher
- Aneta Kłos
Institutions
- Bydgoszcz University of Science and Technology (PL)
- AGH University of Krakow (PL)
Publication Details
- Journal
- Procedia Computer Science
- Published
- 2025-01-01
- DOI
- https://doi.org/10.1016/j.procs.2025.09.660
- Primary Topic
- Financial Reporting and XBRL
- Type
- article
- Field-Weighted Citation Impact
- 0.00