Management Accounting in the Digital Era – One Accounting as Cloud Accounting Type
Management Accounting in the Digital Era – One Accounting as Cloud Accounting Type

Author(s): Mihaela Bebeşelea
Subject(s): Social Sciences
Published by: Udruženje ekonomista i menadžera Balkana
Keywords: Cloud accounting; Cloud computing; Financial accounting; Management accounting; ERP (Enterprise resource planning) systems
Summary/Abstract: In this article, the focus is on highlighting the point at which the digitization of management accounting has been reached in Romania, because accounting automation from its beginnings refers to financial accounting, as a form of accounting, mandatory to be organized from a legal point of view. Management accounting, as a form of accounting, is optional to be organized, in computer programs, it was only represented by a computerized section for stock management, without giving it the possibility of developing the object of study in his accounts of the 9th class of accounts, as well as financial accounting. This shortcoming is covered, in the current context of accounting computerization and digitization, the particularities of the current digital accounting being of the cloud accounting type, which means one accounting that is performed using software hosted remotely on the cloud (internet).

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