Author: Iuliana Mariana Ionescu

Introduction. Due to the current global economic situation, all the companies are now involved in searching effective ways of improving efficiency and profitability. Many researchers  claim that the digital technologies are used to improve the decision making process for businesses. As shown by the recently published studies, the latest trend in information technology is “cloud computing”.

Aim of the study. Our research approach consisted in checking the perception of both MSc students enrolled to research and professional masters organized by the Faculty of Accounting and Management Information Systems and teaching staff who is teaching Accountingin Academy of Economic Study as regards the usefulness of adopting the “cloud computing” technologies by more and more Romanian companies.

Introduction. The continuously transformation of the contemporary society and IT environment circumscribed its informational has led to the emergence of the cloud computing technology that provides the access to infrastructure and subscription-based software services, as well.

Aim of the study. In the context of a growing number of service providers with of cloud software, the paper aims to identify the perception of some current or potential users of the cloud solution, selected from among students enrolled in the accounting (professional or research) master programs with the profile organized by the Bucharest University of Economic Studies, in terms of their expectations for cloud services, as well as the extent to which the SaaS providers are responsible for the provided services.
Keywords: Cloud computing, SaaS (Software as a service), Service Level Agreement (SLA), Quality of Service (QoS), Cloud Accounting