ABSTRACT. The purpose of this study was to empirically examine the role of big data, blockchain, and artificial intelligence in cloud-based accounting information systems. Building my argument by drawing on data collected from Capterra, Eurostat, Intuit, Market Research, and Software Advice, I performed analyses and made estimates regarding most used accounting software features (%), accounting software impact on financial errors (%), use of cloud computing services in enterprises (by purpose, %), and most significant benefits of, and top concerns with, cloud accounting software (%). The structural equation modeling technique was used to test the research model.

Keywords: big data; blockchain; artificial intelligence; cloud accounting technology

How to cite: Ionescu, Luminița (2019). “Big Data, Blockchain, and Artificial Intelligence in Cloud-based Accounting Information Systems,” Analysis and Metaphysics 18: 44–49. doi:10.22381/AM1820196

Received 25 May 2019 • Received in revised form 20 September 2019
Accepted 23 September 2019 • Available online 5 December 2019