Prospects and Challenges of Implementing Cloud Accounting in Bangladesh

• 발행기관: 한국유통과학회
• 저자명: Trina SAHA Sumon Kumar DAS Md. Moshiur RAHMAN Fahimul Kader SIDDIQUE Mohammad Gias UDDIN
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 7 No.12, 275~282쪽, 전체 8쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2020.12.30

영문 초록

The objectives of this study are to understand the meaning of cloud accounting, to investigate whether it is favorable for performance of the organization and what are the challenges if a country like Bangladesh wants to implement it. Primary data have been collected from 300 respondents selected from the field of accounting, such as accountants, accounting graduates of different universities, teachers and bankers. To measure the reliability and validity of the sample size and data, KMO and Bartlett’s test have been adopted and the results proved to be reliable and valid for the study. Regression analysis has been done to find out the positive impact of cloud accounting on organizational performance and negative impact of cloud accounting on existing accounting system of the organization. The results of regression analysis supported our alternative hypotheses that cloud accounting can improve organizational performance, but it has also some negative impacts. Descriptive statistics have been used to find out the probable challenges that may be faced by organizations that want to implement it. This is a pioneering study because there is little research on this topic, thus it is expected to develop awareness about cloud accounting in field of accounting in Bangladesh.

목차

1. Introduction

2. Literature Review

3. Research Methodology

4. Results and Discussion

5. Conclusion

References

키워드

Cloud Accounting Accounting Software Organizational Performance Traditional Accounting System