Research Article
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Bulut Muhasebe Sistemleri ve Bir SWOT Analizi

Year 2017, Issue: Temmuz 2017 (Özel Sayı), 92 - 105, 15.07.2017

Metin Allahverdi

https://doi.org/10.25095/mufad.402447
Cited By: 1

Abstract

Son yıllarda gelişen internet ve bilişim teknolojileri devlet, vatandaş ve işletme dünyasında işlemleri kolaylaştıracak birçok fırsat ortaya çıkarmaktadır. Ortaya çıkan bu fırsatlardan birisi de bulut bilişim sistemleridir. Bulut terimi internet kelimesinin yerine kullanılırken, bilişim sistemleri teknoloji kullanımını ifade etmektedir. Bulut bilişim sistemleri internet üzerinden hizmetler, uygulamalar ve veriler sunmaktadır. Dolayısıyla bulut sistemler kullanıcılar için çalışma esnekliğini ve veriyi taşıma fırsatı vermektedir. Belirli bir alanda çalışmak gibi bağımlılığı olan muhasebe bilgi sistemleri teknolojinin sunduğu son fırsatlardan yararlanarak kendi esnekliğini yaratmak için çaba harcamaktadır. Bu bağlamda çalışmanın amacı bulut bilişim sistemlerine entegre olma çabası içerisinde olan muhasebe sistemlerinin, bulut bilişim sistemleri içerisinde uygulanabilirliğini değerlendirmek için güçlü yönleri, zayıf yönleri, sunduğu fırsatlar ve oluşturduğu tehditleri SWOT analizi yöntemi ile ortaya koymaktır. Bu çalışmada muhasebe bilgi sistemleri kullanıcılarına bulut sisteminin sunduğu fırsatları ve oluşturduğu tehditleri, sistemin güçlü ve zayıf yönleri ile birlikte açıklandı.

Keywords

Bulut Bilişim Muhasebe Bilgi Sistemleri Bulut Muhasebe Sistemleri SWOT Analizi

References

  • Armbrust, M., et al., (2010), “A View of Cloud Computing”, Communications of The ACM, 53(4), pp. 50-58.
  • Armutlu, H. and Akçay, M. (2013). “Bulut Bilişimin Bireysel Kullanımı İçin Örnek Bir Uygulama”, Akademik Bilişim Konferansı - 2013, 23-25 January.
  • Aytekin, A., Erdoğan, Y., and Kavalcı, K. (2016). Yeni Bir İş Modeli: Muhasebe Alanında Bulut Bilişim. 3. Uluslararası Muhasebe ve Finans Araştırmaları Kongresi (ICAFR’16). Zonguldak.
  • Boomer, J. (2013), “The Benefits and Challenges of Cloud Accounting”, http://www.cpapracticeadvisor.com/article/11074737/the-benefits-andchallenges- of-cloud-accounting, Access: 10.03.2017.
  • Brandas, et al., (2013), “Global Perspectives on Accounting İnformation Systems: Mobile and Cloud Approach”, Procedia Economics and Finance 20, pp. 88-93.
  • Christauskas C. and Miseviciene R. (2012), “Cloud - Computing Based Accounting for Small to Medium Sized Business”, Inzinerine Ekonomika-Engineering Economics, 23(1), pp. 14-21.
  • Dimitriu, O. and Matei, M. (2014), “A New Paradigm for Accounting through Cloud Computing”, Procedia Economics and Finance 15, pp. 840 – 846.
  • Ghaffari, K. et al., (2014), “Towards Cloud Computıng: A Swot Analysıs On Its Adoptıon In Smes”, International Journal of Information Technology Convergence and Services (IJITCS) Vol.4, No.2, p. 13-20, DOI:10.5121/ijitcs.2014.4202
  • Henkoğlu, T. and Külcü Ö. (2013), “Bilgi Erişim Platformu Olarak Bulut Bilişim: Riskler ve Hukuksal Koşullar Üzerine Bir İnceleme”, Bilgi Dünyası, 14 (1), pp. 62-86.
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  • http://www.arxiscloud.com, Access: 10.03.2017.
  • http://www.jvca.co.uk/, Access: 10.03.2017.
  • https://en.wikipedia.org/wiki/Cloud_computing, Access: 04.04.2017.
  • https://tr.wikipedia.org/wiki/SWOT_analizi, Access: 01.03.2017.
  • https://www.xero.com, Access: 10.03.2017.
  • Huang, N. (2016), “Discussion on the Application of Cloud Accounting in Enterprise Accounting Informatization”, 2nd International Conference on Economics, Social Science, Arts, Education and Management Engineering (ESSAEME 2016), Published by Atlantis Press, pp. 136-139.
  • Ionescu, B. et al., (2013), “Tradıtıonal Accountıng Vs. Cloud Accountıng”, Conference: Accounting and Management Information Systems - AMIS 2013, At The Bucharest University of Economic Studies.
  • Kavzoğlu, T. and Şahin, E. K. (2012), “Bulut Bilişim Teknolojisi ve Bulut CBS Uygulamaları”, IV. Uzaktan Algılama ve Coğrafi Bilgi Sistemleri Sempozyumu, Zonguldak.
  • Kozan, M, et al., (2014), “Eğitimde Bulut Bilişim Uygulamaları”, Akademik Bilişim Konferansı, 5-7 Şubat, Mersin.
  • Lakew, E. B. (2015), “Autonomous Cloud Resource Provisioning: Accounting, Allocation, and Performance Control”, PhD Thesis, Department of Computıng Scıence, Umeå Unıversıty, Sweden.
  • Li, C.W. et al., “An Improvement to Data Service in Cloud Computing with Content Sensitive Transaction Analysis and Adaptation”, Computer Software and Applications Conference Workshops (COMPSACW), 2013 IEEE 37th Annual, 2013, pp. 463–468.
  • Macquarrie, B. (2017), “Are Cloud Accounting Applications Right for You and Your Clients?”, https://www.firmofthefuture.com/content/cloud-computing-benefitsand- risks-of-cloudaccounting/, Access: 25.04.2017.
  • Mahoney, S. (2013), “Accounting Software, Cloud Accounting, Cloud Technology", http://www.brittenford.com/blog/the-economics-of-using-cloud-accountingsystems/, Access: 25.02.2017.
  • Marand, A.A. et al., (2013), “Investigating the Effects of Cloud Computing on Accounting and Its Comparison with Traditional Models”, Advances in Environmental Biology, 7(10), pp. 2836-2846.
  • Maresova, P., Kuca, K (2015), “Technological environment and SWOT Analysis of Cloud Computing in Europa”, Internetional Journal of Information Technology and Computer Science 18(1), p. 57-77.
  • Mell, P. and Grance, T. (2009), The NIST Definition of Cloud Computing, version 15, National Institute of Standards and Technology (NIST), Information Technology Laboratory, www.csrc.nist.gov, Access: 20.04.2017.
  • Mell, P. and Grance, T. (2011), “The NIST Definition of Cloud Computing”, NIST Spec. Publ. 800-145, pp 1-7.
  • Mihalache, AS. (2011), “Cloud Accounting”, Ovidius University Annals, Economic Sciences Series, Volume XI, Issue 2, pp. 782-787.
  • Nawaz, S. (2015), “What are the Advantages and Disadvantages of using Cloud- Accounting in your Business?”, http://www.freshbusinessthinking.com/whatare- the-advantages-and-disadvantages-of-using-cloud-accounting-in-yourbusiness/, Access: 22.04.2017.
  • Ocak, O. (2015), “Swot Analysıs Of Cloud Computıng”, International Journal of Advances In Computer Science and Cloud Computing, ISSN: 2321-4058 Volume- 3, Issue- 1, p. 60-63.
  • Onyali, C. (2016), “The Use Of Cloud Computing And Accounting Packages For Corporate Business Transactions In Nigeria: An Explorative Study”, IOSR Journal of Business and Management (IOSR-JBM), Volume 18, Issue 7, pp. 113-117.
  • Öz, Y. (2010), “Bulut Bilişim (Cloud Computing) ve Muhasebe”, Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 7 (13), pp. 63-79.
  • Özdemir, S. and Elitaş, C. (2015), “The Risks of Cloud Computing in Accounting Field and the Solution Offers: The Case of Turkey”, İşletme Araştırmaları Dergisi, 7/1, pp. 43-59.
  • Puthal, et al., (2015), “Cloud Computing Features, Issues and Challenges: A Big Picture”, 2015 International Conference on Computational Intelligence and Networks, pp. 116-23.
  • Rimal, B. P. and Choi, E. (2009). A Conceptual Approach for Taxonomical Spectrum of Cloud Computing, Proceedings of the 4th International Conference on Ubiquitous Information Technologies and Applications, pp. 1-6.
  • Roebuck, W. (2012), “Cloud Computing Swot Analysis”, https://www.eradar.eu/cloudcomputing- swot/, Access: 10.03.2017.
  • Romney, B. M. et al., (1997), “Accounting Information Systems”, Seventh Edition, Addison-Wesley Publishing Co., USA.
  • Roomi, M.A. et al., (2013), “Cloud Computing Pricing Models: A Survey”, International Journal of Grid and Distributed Computing Vol.6, No.5 (2013), pp.93-106, http://dx.doi.org/10.14257/ijgdc.2013.6.5.09, Access: 17.04.2017.
  • Sands, R. (2016), “9 Reasons Why Businesses Switch to Cloud Accounting Solutions”, https://link4.co/au/9-reasons-why-businesses-switch-to-cloud-accountingsolutions/, Access: 10.03.2017.
  • Sevim, A. (2009), “Dijital Muhasebe”, Anadolu Üniversitesi Yayınları, Eskişehir. Source Digit (2017), “Understanding Cloud Computing”, http://sourcedigit.com, Access: 03.05.2017.
  • Stamford, C. (2009), “Gartner Highlights Five Attributes of Cloud Computing”, http://www.gartner.com/newsroom/id/1035013, Access: 20.04.2017.
  • Wyslocka, E. and Jelonek, D. (2015), “Accounting in the Cloud Computing”, The Online Journal of Science and Technology, Volume 5, Issue 4, pp. 1-11.
  • Yıldız, Ö. R. (2009). Bilişim dünyasının yeni modeli: bulut bilişim (cloud computing) ve denetim. Sayıştay Dergisi, 74-75, 5-23.
  • Yüksel, H. (2012), “Bulut Bilişim El Kitabı”, http://yukselis.wordpress.com, Access: 20.04.2017.
  • Zhang, C. (2014), “Challenges and Strategies of Promoting Cloud Accounting”, Eastern Academıc Forum, pp. 90-94.
  • Zhang, L. and Gu W. (2013), “The Simple Analysis of Impact on Financial Outsourcing Because of The Rising of Cloud Accounting”, Asian Journal of Business Management 5(1), pp. 140-143.
  • Zhang, Q. et al., (2010), “Cloud Computing: State of the Art And Research Challenges”, J Internet Serv Appl 1, pp. 7-18, DOI 10.1007/s13174-010-0007-6

Year 2017, Issue: Temmuz 2017 (Özel Sayı), 92 - 105, 15.07.2017

Metin Allahverdi

https://doi.org/10.25095/mufad.402447
Cited By: 1

Abstract

References

  • Armbrust, M., et al., (2010), “A View of Cloud Computing”, Communications of The ACM, 53(4), pp. 50-58.
  • Armutlu, H. and Akçay, M. (2013). “Bulut Bilişimin Bireysel Kullanımı İçin Örnek Bir Uygulama”, Akademik Bilişim Konferansı - 2013, 23-25 January.
  • Aytekin, A., Erdoğan, Y., and Kavalcı, K. (2016). Yeni Bir İş Modeli: Muhasebe Alanında Bulut Bilişim. 3. Uluslararası Muhasebe ve Finans Araştırmaları Kongresi (ICAFR’16). Zonguldak.
  • Boomer, J. (2013), “The Benefits and Challenges of Cloud Accounting”, http://www.cpapracticeadvisor.com/article/11074737/the-benefits-andchallenges- of-cloud-accounting, Access: 10.03.2017.
  • Brandas, et al., (2013), “Global Perspectives on Accounting İnformation Systems: Mobile and Cloud Approach”, Procedia Economics and Finance 20, pp. 88-93.
  • Christauskas C. and Miseviciene R. (2012), “Cloud - Computing Based Accounting for Small to Medium Sized Business”, Inzinerine Ekonomika-Engineering Economics, 23(1), pp. 14-21.
  • Dimitriu, O. and Matei, M. (2014), “A New Paradigm for Accounting through Cloud Computing”, Procedia Economics and Finance 15, pp. 840 – 846.
  • Ghaffari, K. et al., (2014), “Towards Cloud Computıng: A Swot Analysıs On Its Adoptıon In Smes”, International Journal of Information Technology Convergence and Services (IJITCS) Vol.4, No.2, p. 13-20, DOI:10.5121/ijitcs.2014.4202
  • Henkoğlu, T. and Külcü Ö. (2013), “Bilgi Erişim Platformu Olarak Bulut Bilişim: Riskler ve Hukuksal Koşullar Üzerine Bir İnceleme”, Bilgi Dünyası, 14 (1), pp. 62-86.
  • http://dx.doi.org/10.5755/j01.ee.23.1.1220, Access: 23.04.2017.
  • http://www.arxiscloud.com, Access: 10.03.2017.
  • http://www.jvca.co.uk/, Access: 10.03.2017.
  • https://en.wikipedia.org/wiki/Cloud_computing, Access: 04.04.2017.
  • https://tr.wikipedia.org/wiki/SWOT_analizi, Access: 01.03.2017.
  • https://www.xero.com, Access: 10.03.2017.
  • Huang, N. (2016), “Discussion on the Application of Cloud Accounting in Enterprise Accounting Informatization”, 2nd International Conference on Economics, Social Science, Arts, Education and Management Engineering (ESSAEME 2016), Published by Atlantis Press, pp. 136-139.
  • Ionescu, B. et al., (2013), “Tradıtıonal Accountıng Vs. Cloud Accountıng”, Conference: Accounting and Management Information Systems - AMIS 2013, At The Bucharest University of Economic Studies.
  • Kavzoğlu, T. and Şahin, E. K. (2012), “Bulut Bilişim Teknolojisi ve Bulut CBS Uygulamaları”, IV. Uzaktan Algılama ve Coğrafi Bilgi Sistemleri Sempozyumu, Zonguldak.
  • Kozan, M, et al., (2014), “Eğitimde Bulut Bilişim Uygulamaları”, Akademik Bilişim Konferansı, 5-7 Şubat, Mersin.
  • Lakew, E. B. (2015), “Autonomous Cloud Resource Provisioning: Accounting, Allocation, and Performance Control”, PhD Thesis, Department of Computıng Scıence, Umeå Unıversıty, Sweden.
  • Li, C.W. et al., “An Improvement to Data Service in Cloud Computing with Content Sensitive Transaction Analysis and Adaptation”, Computer Software and Applications Conference Workshops (COMPSACW), 2013 IEEE 37th Annual, 2013, pp. 463–468.
  • Macquarrie, B. (2017), “Are Cloud Accounting Applications Right for You and Your Clients?”, https://www.firmofthefuture.com/content/cloud-computing-benefitsand- risks-of-cloudaccounting/, Access: 25.04.2017.
  • Mahoney, S. (2013), “Accounting Software, Cloud Accounting, Cloud Technology", http://www.brittenford.com/blog/the-economics-of-using-cloud-accountingsystems/, Access: 25.02.2017.
  • Marand, A.A. et al., (2013), “Investigating the Effects of Cloud Computing on Accounting and Its Comparison with Traditional Models”, Advances in Environmental Biology, 7(10), pp. 2836-2846.
  • Maresova, P., Kuca, K (2015), “Technological environment and SWOT Analysis of Cloud Computing in Europa”, Internetional Journal of Information Technology and Computer Science 18(1), p. 57-77.
  • Mell, P. and Grance, T. (2009), The NIST Definition of Cloud Computing, version 15, National Institute of Standards and Technology (NIST), Information Technology Laboratory, www.csrc.nist.gov, Access: 20.04.2017.
  • Mell, P. and Grance, T. (2011), “The NIST Definition of Cloud Computing”, NIST Spec. Publ. 800-145, pp 1-7.
  • Mihalache, AS. (2011), “Cloud Accounting”, Ovidius University Annals, Economic Sciences Series, Volume XI, Issue 2, pp. 782-787.
  • Nawaz, S. (2015), “What are the Advantages and Disadvantages of using Cloud- Accounting in your Business?”, http://www.freshbusinessthinking.com/whatare- the-advantages-and-disadvantages-of-using-cloud-accounting-in-yourbusiness/, Access: 22.04.2017.
  • Ocak, O. (2015), “Swot Analysıs Of Cloud Computıng”, International Journal of Advances In Computer Science and Cloud Computing, ISSN: 2321-4058 Volume- 3, Issue- 1, p. 60-63.
  • Onyali, C. (2016), “The Use Of Cloud Computing And Accounting Packages For Corporate Business Transactions In Nigeria: An Explorative Study”, IOSR Journal of Business and Management (IOSR-JBM), Volume 18, Issue 7, pp. 113-117.
  • Öz, Y. (2010), “Bulut Bilişim (Cloud Computing) ve Muhasebe”, Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 7 (13), pp. 63-79.
  • Özdemir, S. and Elitaş, C. (2015), “The Risks of Cloud Computing in Accounting Field and the Solution Offers: The Case of Turkey”, İşletme Araştırmaları Dergisi, 7/1, pp. 43-59.
  • Puthal, et al., (2015), “Cloud Computing Features, Issues and Challenges: A Big Picture”, 2015 International Conference on Computational Intelligence and Networks, pp. 116-23.
  • Rimal, B. P. and Choi, E. (2009). A Conceptual Approach for Taxonomical Spectrum of Cloud Computing, Proceedings of the 4th International Conference on Ubiquitous Information Technologies and Applications, pp. 1-6.
  • Roebuck, W. (2012), “Cloud Computing Swot Analysis”, https://www.eradar.eu/cloudcomputing- swot/, Access: 10.03.2017.
  • Romney, B. M. et al., (1997), “Accounting Information Systems”, Seventh Edition, Addison-Wesley Publishing Co., USA.
  • Roomi, M.A. et al., (2013), “Cloud Computing Pricing Models: A Survey”, International Journal of Grid and Distributed Computing Vol.6, No.5 (2013), pp.93-106, http://dx.doi.org/10.14257/ijgdc.2013.6.5.09, Access: 17.04.2017.
  • Sands, R. (2016), “9 Reasons Why Businesses Switch to Cloud Accounting Solutions”, https://link4.co/au/9-reasons-why-businesses-switch-to-cloud-accountingsolutions/, Access: 10.03.2017.
  • Sevim, A. (2009), “Dijital Muhasebe”, Anadolu Üniversitesi Yayınları, Eskişehir. Source Digit (2017), “Understanding Cloud Computing”, http://sourcedigit.com, Access: 03.05.2017.
  • Stamford, C. (2009), “Gartner Highlights Five Attributes of Cloud Computing”, http://www.gartner.com/newsroom/id/1035013, Access: 20.04.2017.
  • Wyslocka, E. and Jelonek, D. (2015), “Accounting in the Cloud Computing”, The Online Journal of Science and Technology, Volume 5, Issue 4, pp. 1-11.
  • Yıldız, Ö. R. (2009). Bilişim dünyasının yeni modeli: bulut bilişim (cloud computing) ve denetim. Sayıştay Dergisi, 74-75, 5-23.
  • Yüksel, H. (2012), “Bulut Bilişim El Kitabı”, http://yukselis.wordpress.com, Access: 20.04.2017.
  • Zhang, C. (2014), “Challenges and Strategies of Promoting Cloud Accounting”, Eastern Academıc Forum, pp. 90-94.
  • Zhang, L. and Gu W. (2013), “The Simple Analysis of Impact on Financial Outsourcing Because of The Rising of Cloud Accounting”, Asian Journal of Business Management 5(1), pp. 140-143.
  • Zhang, Q. et al., (2010), “Cloud Computing: State of the Art And Research Challenges”, J Internet Serv Appl 1, pp. 7-18, DOI 10.1007/s13174-010-0007-6
There are 47 citations in total.

Details

Primary Language English
Subjects Business Administration
Journal Section Research Article
Authors

Metin Allahverdi

Publication Date July 15, 2017
Submission Date March 15, 2017
Published in Issue Year 2017 Issue: Temmuz 2017 (Özel Sayı)

Cite

APA Allahverdi, M. (2017). Bulut Muhasebe Sistemleri ve Bir SWOT Analizi. The Journal of Accounting and Finance(Temmuz 2017 (Özel Sayı), 92-105. https://doi.org/10.25095/mufad.402447
AMA Allahverdi M. Bulut Muhasebe Sistemleri ve Bir SWOT Analizi. The Journal of Accounting and Finance. July 2017;(Temmuz 2017 (Özel Sayı):92-105. doi:10.25095/mufad.402447
Chicago Allahverdi, Metin. “Bulut Muhasebe Sistemleri Ve Bir SWOT Analizi”. The Journal of Accounting and Finance, no. Temmuz 2017 (Özel Sayı) (July 2017): 92-105. https://doi.org/10.25095/mufad.402447.
EndNote Allahverdi M (July 1, 2017) Bulut Muhasebe Sistemleri ve Bir SWOT Analizi. The Journal of Accounting and Finance Temmuz 2017 (Özel Sayı) 92–105.
IEEE M. Allahverdi, “Bulut Muhasebe Sistemleri ve Bir SWOT Analizi”, The Journal of Accounting and Finance, no. Temmuz 2017 (Özel Sayı), pp. 92–105, July 2017, doi: 10.25095/mufad.402447.
ISNAD Allahverdi, Metin. “Bulut Muhasebe Sistemleri Ve Bir SWOT Analizi”. The Journal of Accounting and Finance Temmuz 2017 (Özel Sayı) (July 2017), 92-105. https://doi.org/10.25095/mufad.402447.
JAMA Allahverdi M. Bulut Muhasebe Sistemleri ve Bir SWOT Analizi. The Journal of Accounting and Finance. 2017;:92–105.
MLA Allahverdi, Metin. “Bulut Muhasebe Sistemleri Ve Bir SWOT Analizi”. The Journal of Accounting and Finance, no. Temmuz 2017 (Özel Sayı), 2017, pp. 92-105, doi:10.25095/mufad.402447.
Vancouver Allahverdi M. Bulut Muhasebe Sistemleri ve Bir SWOT Analizi. The Journal of Accounting and Finance. 2017(Temmuz 2017 (Özel Sayı):92-105.

Cited By

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Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi
https://doi.org/10.16951/atauniiibd.830031