Cloud Accounting: A New Business Model in Challenging Context of China

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This chapter presents a descriptive literature review-based research on cloud accounting that published during 2013–2019 to make a comprehensive analysis of the current discourse and impact of cloud accounting in China. This chapter is organized to answer three questions: (a) how cloud accounting a new business model in China, (b) how does cloud accounting influence the business in China and (c) what the accountant’s perspective in China is on emerging accounting technology. By comparing the cloud accounting with traditional accounting, we answered the first question. In the second question, this chapter explains from the perspective of opportunity and risks. In the third question, this chapter analyzes perspectives from accountants on accounting discipline and accounting work. All the influence and characters of cloud accounting mentioned in this chapter are all based on Chinese social and institutional background. This chapter promotes the exploration and innovation of the basic theory of accounting informatization and provides a theoretical basis for Chinese enterprises to use cloud accounting.

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Handbook of Big Data and Analytics in Accounting and Auditing

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