Cloud accounting: an alternative for teleworking

Authors

  • Rafael Hernández Elías University of Havana
  • Gabriela Cera Hernández University of Havana
  • Kevin Adriano Castro University of Havana

Keywords:

accounting, telecommuting

Abstract

In the current year, the COVID-19 pandemic has had a strong impact worldwide, both on people´s health and on their economy. The restrict movement measures and social isolation have created tensions in the economic sphere with the cessation of business activities, and a decrease in production a trade. This article aims to highlight the benefits of combining the teleworking advantages with the opportunities of developing accounting profession based on cloud computing platform, as an effective way of teleworking. The methodology used was a bibliographic research of the existing literature regarding teleworking and cloud accounting. The combination of both elements is an option to consider within the business strategy in periods of pandemic and post-pandemic.

Author Biographies

Rafael Hernández Elías, University of Havana

Máster en Contabilidad. Universidad de La Habana, Facultad de Contabilidad y Finanzas.

Gabriela Cera Hernández, University of Havana

Licenciada en Contabilidad y Finanzas. Universidad de La Habana, Facultad de Contabilidad y Finanzas.

Kevin Adriano Castro, University of Havana

Estudiante de Licenciatura en Contabilidad y Finanzas. Universidad de La Habana, Facultad de Contabilidad y Finanzas.

References

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Corkern, S., Kimmel, S., & Morehead, B. (2015). «Accountants need to be prepared for the big question: Should I move to the cloud? » International Journal of Management & Information Systems, 19(1), 13-20.

Daniels, K., Lamond, D., & Standen, P. (2001). «Teleworking: frameworks for organizational research». Journal of Management Studies, 38(8), 1-62.

Dimitriu, O. & Matei, M. (2014). «A new paradigm for accounting through cloud computing». Procedia Economics and Finances, 15, 840-846.

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OIT, O. I. (2011). Manual de buenas prácticas en teletrabajo. Ginebra: Oficina Internacional del Trabajo.

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Published

30-12-2020

How to Cite

Hernández Elías, R., Cera Hernández, G., & Adriano Castro, K. (2020). Cloud accounting: an alternative for teleworking. Cuban Magazine of Finance and Prices, 4(4), 19–31. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/03_V4N42020_RFEyOTROS

Issue

Vol. 4 No. 4 (2020): octubre - diciembre

Section

Research articles

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