Cloud Computing in Accounting and Digital Financial Reporting in Albania
Rezarta Shkurti (Perri) – University of Tirana, Faculty of Economics, Rruga e Elbasanit, Tirana, Albania
7th International Scientific ERAZ Conference โ ERAZ 2021 โ Conference Proceedings: KNOWLEDGE BASED SUSTAINABLE DEVELOPMENT,ย Online/virtual, May 27, 2021
ERAZ Conference Proceedings published by:ย Association of Economists and Managers of the Balkans – Belgrade, Serbia
ERAZ conference partners: Faculty of Economics and Business, Mediterranean University, Montenegro; University of National and World Economy – Sofia, Bulgaria; Faculty of Commercial and Business Studies – Celje, Slovenia; AMBIS University, Prague – Czech Republic; Faculty of Applied Management, Economics and Finance โ Belgrade, Serbia
ERAZ Conference 2021 Conference Proceedings: ISBN 978-86-80194-46-2, ISSN 2683-5568, DOI: https://doi.org/10.31410/ERAZ.2021
Keywords:
Accounting software;
Information technology;
Cloud computing
Abstract:ย Recent technological changes have had a great impact on the accounting and financial environment all over the world. Albania has also been affected by these changes and developments such as the widespread use of interactive accounting information packages, financial web reportยญing, and cloud computing. This paper tries to analyze the current situation of accounting and financial reporting in Albania and the impact that web reporting and cloud computing have had on the simplification of accountยญing procedures. Several tools such as online reporting and Extensive Busiยญness Reporting language are presented and their impact on the use of the accounting systems and other financial reporting instruments in Albania is explained. This paper finds that cloud computing has been used extensively by the private companies offering accounting information systems in Albaยญnia whereas Extensive Business Reporting language and the IFRS Taxonomy have not attained great recognition in Albania.
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