Extensible and scalable usage accounting in service-oriented infrastructures based on a generic usage record format

Götze, Joachim; Fleuren, Tino; Reuther, Bernd; Müller, Paul

doi:10.1145/2031325.2031328

Cited by 3 publications

(2 citation statements)

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“…While the computing as a service (SaaS) is here to stay, it remains difficult to establish a verifiable basis for service providers and customers to reconcile resource accounting, leading to undesirable outcomes for both providers, who suffer to accurately justify their costs, and customers, who cannot verify the actual usage of the platform (Chen et al, 2013). Incorrect attribution of resource consumption reduces customer's cost-effectiveness and as customers have limited visibility to the infrastructure, systematic approach for verifiable resource accounting is necessary (Sekar and Maniatis, 2011), (Götze et al, 2011). Accounting in cloud is similar to outsourcing, in terms of purchase one of the major business process in the company.…”

Section: Literature Reviewmentioning

confidence: 99%

Accounting in Cloud

Singerová¹

2018

EFAJ

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Cloud computing is a new technological trend that since the last decade brings challenges in computed accounting, such as a significant reduction of running cost, together with unrestricted access to data from anywhere and anytime. Cloud accounting software enables its users a real time access to business finances, easy set up and easy use, access to information from anywhere, work with sales force, to synchronize instantly with bank, make tax returns precise and effortless. Cloud computing offers a short implementation time and low initial costs and it is offered by ERP providers in the SaaS (Software as a Service) mode. As an essential condition for massive expansion is generally considered availability of access to the high frequency internet. As accounting data are very valuable, security, such as encryption of data, granting access to the data and backups are necessary conditions to ensure their proper treatment. The aim of this article is to identify key advantages and disadvantages and milestones of such a solution. Department of Financial Accounting and Auditing, W. Churchill sq. 4, 130 67 Prague 3, Czech Republic, . The article is processed as an output of a research project Impact of the changes in IFRS on financial statements quality under the registration number F1/91/2017.

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Section: Literature Reviewmentioning

confidence: 99%

Accounting in Cloud

Singerová¹

2018

EFAJ

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“…A grande vantagem de um sistema desta natureza será a possibilidade de aceder e navegar sobre dados em qualquer ponto do globo, em qualquer dispositivo móvel, e em qualquer altura, pois esta estará alojada na nuvem, para além de possibilitar o envio da informação para os diferentes organismos governamentais de forma automática [Joachim et al, 2011;Diarmuid & Donal, 2015].…”

Section: ª Conferência Da Associação Portuguesa De Sistemas De Infounclassified

Management and Tax Audit System in the Cloud

Rolo

Fonte

Lopes

2015

Atas Da 15ª Conferência Da Associação Portuguesa De Sistemas De Informação

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ResumoA evolução da computação na nuvem tem atraído bastantes adeptos, de tal forma que existem cada vez mais aplicações e serviços disponibilizados por este tipo de infraestruturas, a custos razoáveis, consoante a necessidade e quantidade, devido aos seus recursos elásticos sob solicitação. A grande capacidade de armazenamento, processamento e execução de grandes volumes de informação, tem potenciado a que arquiteturas como Data Warehouses sejam hospedadas na nuvem, provocando o surgimento de novas aplicações analíticas. A necessidade de envio de informação sobre a atividade fiscal dos contribuintes ou empresas para os portais do governo de forma automática e integrada, bem como, a ausência de um local centralizado para a sua consulta tem-se revelado um problema. Daí que, este artigo apresente uma proposta de arquitetura para um sistema de gestão e auditoria na nuvem de documentação fiscal, possibilitando o envio automático da informação e a sua consulta.

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