{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,12,17]],"date-time":"2025-12-17T23:09:01Z","timestamp":1766012941487,"version":"3.41.0"},"publisher-location":"New York, NY, USA","reference-count":26,"publisher":"ACM","license":[{"start":{"date-parts":[[2022,12,14]],"date-time":"2022-12-14T00:00:00Z","timestamp":1670976000000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.acm.org\/publications\/policies\/copyright_policy#Background"}],"funder":[{"DOI":"10.13039\/501100005034","name":"Binus University","doi-asserted-by":"publisher","award":["56212"],"award-info":[{"award-number":["56212"]}],"id":[{"id":"10.13039\/501100005034","id-type":"DOI","asserted-by":"publisher"}]}],"content-domain":{"domain":["dl.acm.org"],"crossmark-restriction":true},"short-container-title":[],"published-print":{"date-parts":[[2022,12,14]]},"DOI":"10.1145\/3589860.3589873","type":"proceedings-article","created":{"date-parts":[[2023,9,7]],"date-time":"2023-09-07T23:31:03Z","timestamp":1694129463000},"page":"100-106","update-policy":"https:\/\/doi.org\/10.1145\/crossmark-policy","source":"Crossref","is-referenced-by-count":5,"title":["The Use of Big Data and Cloud Computing On Accounting"],"prefix":"10.1145","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-9337-9704","authenticated-orcid":false,"given":"Meiryani","family":"Meiryani","sequence":"first","affiliation":[{"name":"Department, School of Accounting, Bina Nusantara University, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0009-0000-9771-1893","authenticated-orcid":false,"given":"Lidya","family":"Aliffiyah","sequence":"additional","affiliation":[{"name":"Department, School of Accounting, Bina Nusantara University, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-1419-8308","authenticated-orcid":false,"given":"Mochammad","family":"Fahlevi","sequence":"additional","affiliation":[{"name":"Management Department BINUS Online Learning, Bina Nusantara University, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0009-0006-8383-4212","authenticated-orcid":false,"given":"Winwin","family":"Yadiati","sequence":"additional","affiliation":[{"name":"Accounting Department Faculty of Economics and Business, Padjadjaran University, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-8146-9753","authenticated-orcid":false,"given":"Agung","family":"Purnomo","sequence":"additional","affiliation":[{"name":"Entrepreneurship Department BINUS Business School, Bina Nusantara University, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0009-0005-0449-5033","authenticated-orcid":false,"given":"Agustinus","family":"Winoto","sequence":"additional","affiliation":[{"name":"Accounting Department, School of Accounting, Bina Nusantara University, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"320","published-online":{"date-parts":[[2023,9,7]]},"reference":[{"doi-asserted-by":"publisher","key":"e_1_3_2_1_1_1","DOI":"10.1016\/S2212-5671(15)00051-9"},{"doi-asserted-by":"publisher","key":"e_1_3_2_1_2_1","DOI":"10.1016\/j.protcy.2013.12.060"},{"key":"e_1_3_2_1_3_1","volume-title":"How big data will change accounting. Accounting horizons, 29(2), 397-407","author":"Warren","year":"2015","unstructured":"Warren Jr . , J. D., Moffitt , K.C. , & Byrnes , P. ( 2015 ). How big data will change accounting. Accounting horizons, 29(2), 397-407 . Warren Jr. , J. D., Moffitt, K.C., & Byrnes, P. (2015). How big data will change accounting. Accounting horizons, 29(2), 397-407."},{"issue":"2","key":"e_1_3_2_1_4_1","first-page":"1","article-title":"AIS in an Age of Big Data","volume":"27","author":"Moffitt K.C.","year":"2013","unstructured":"Moffitt , K.C. , & Vasarhelyi , M. A. ( 2013 ). AIS in an Age of Big Data . J. Inf. Syst. , 27 ( 2 ), 1 - 19 . Moffitt, K.C., & Vasarhelyi, M. A. (2013). AIS in an Age of Big Data. J. Inf. Syst. , 27(2), 1-19.","journal-title":"J. Inf. Syst."},{"doi-asserted-by":"publisher","key":"e_1_3_2_1_5_1","DOI":"10.2308\/isys-10554"},{"key":"e_1_3_2_1_6_1","volume-title":"Finance, Accounting, and Law, 1(8).","author":"Torrebruno F.","year":"2020","unstructured":"Torrebruno , F. ( 2020 ). Accounting Information Systems. An Introduction. The International EFAL-IT BLOG Information Technology innovations in Economics , Finance, Accounting, and Law, 1(8). Torrebruno, F. (2020). Accounting Information Systems. An Introduction. The International EFAL-IT BLOG Information Technology innovations in Economics, Finance, Accounting, and Law, 1(8)."},{"doi-asserted-by":"publisher","key":"e_1_3_2_1_7_1","DOI":"10.4018\/IJCFA.2021010101"},{"doi-asserted-by":"publisher","key":"e_1_3_2_1_8_1","DOI":"10.2308\/iace.2010.25.1.71"},{"doi-asserted-by":"publisher","key":"e_1_3_2_1_9_1","DOI":"10.1016\/j.accinf.2008.10.002"},{"key":"e_1_3_2_1_10_1","volume-title":"Digitisation,\u2018Big Data'and the transformation of accounting information. Accounting and business research, 44(4), 469-490","author":"Bhimani A.","year":"2014","unstructured":"Bhimani , A. , & Willcocks , L. ( 2014 ). Digitisation,\u2018Big Data'and the transformation of accounting information. Accounting and business research, 44(4), 469-490 . Bhimani, A., & Willcocks, L. (2014). Digitisation,\u2018Big Data'and the transformation of accounting information. Accounting and business research, 44(4), 469-490."},{"unstructured":"Prawati L. D. (2020 December 3). The Influence of Big Data Analysis on the Accounting and Audit Area. The Influence of Big Data Analysis on the Accounting and Audit Area Prawati L. D. (2020 December 3). The Influence of Big Data Analysis on the Accounting and Audit Area. The Influence of Big Data Analysis on the Accounting and Audit Area","key":"e_1_3_2_1_11_1"},{"key":"e_1_3_2_1_12_1","first-page":"161","volume-title":"Issues with big data","author":"G\u00e4rtner B.","year":"2017","unstructured":"G\u00e4rtner , B. , & Hiebl , M. R. ( 2017 ). Issues with big data . In The Routledge companion to accounting information systems (pp. 161 - 172 ). Routledge . G\u00e4rtner, B., & Hiebl, M. R. (2017). Issues with big data. In The Routledge companion to accounting information systems (pp. 161-172). Routledge."},{"doi-asserted-by":"publisher","key":"e_1_3_2_1_13_1","DOI":"10.2308\/isys-10554"},{"issue":"4","key":"e_1_3_2_1_14_1","first-page":"3","article-title":"Perspectives on big data and big data analytics","volume":"3","author":"Ularu E. G.","year":"2012","unstructured":"Ularu , E. G. , Puican , F. C. , Apostu , A. , & Velicanu , M. ( 2012 ). Perspectives on big data and big data analytics . Database Systems Journal , 3 ( 4 ), 3 - 14 . Ularu, E. G., Puican, F. C., Apostu, A., & Velicanu, M. (2012). Perspectives on big data and big data analytics. Database Systems Journal, 3(4), 3-14.","journal-title":"Database Systems Journal"},{"doi-asserted-by":"publisher","key":"e_1_3_2_1_15_1","DOI":"10.2308\/isys-51805"},{"key":"e_1_3_2_1_16_1","first-page":"161","volume-title":"Issues with big data","author":"G\u00e4rtner B.","year":"2017","unstructured":"G\u00e4rtner , B. , & Hiebl , M. R. ( 2017 ). Issues with big data . In The Routledge companion to accounting information systems (pp. 161 - 172 ). Routledge . G\u00e4rtner, B., & Hiebl, M. R. (2017). Issues with big data. In The Routledge companion to accounting information systems (pp. 161-172). Routledge."},{"doi-asserted-by":"publisher","key":"e_1_3_2_1_17_1","DOI":"10.9790\/487X-1906053138"},{"key":"e_1_3_2_1_18_1","volume-title":"Proceedings of the 8th International Conference Accounting and Management Information Systems, AMIS (pp. 106-125)","author":"Ionescu B.","year":"2013","unstructured":"Ionescu , B. , Ionescu , I. , Tudoran , L. , & Bendovschi , A. ( 2013 , June). Traditional accounting vs. cloud accounting . In Proceedings of the 8th International Conference Accounting and Management Information Systems, AMIS (pp. 106-125) . Ionescu, B., Ionescu, I., Tudoran, L., & Bendovschi, A. (2013, June). Traditional accounting vs. cloud accounting. In Proceedings of the 8th International Conference Accounting and Management Information Systems, AMIS (pp. 106-125)."},{"doi-asserted-by":"publisher","key":"e_1_3_2_1_19_1","DOI":"10.1109\/ICITBS.2015.58"},{"doi-asserted-by":"publisher","key":"e_1_3_2_1_20_1","DOI":"10.1016\/S2212-5671(15)01447-1"},{"key":"e_1_3_2_1_21_1","volume-title":"The effect of cloud computing on elements of accounting information system. Global Journal of Management And Business Research","author":"Al-Zoubi A. M.","year":"2017","unstructured":"Al-Zoubi , A. M. ( 2017 ). The effect of cloud computing on elements of accounting information system. Global Journal of Management And Business Research . Al-Zoubi, A. M. (2017). The effect of cloud computing on elements of accounting information system. Global Journal of Management And Business Research."},{"key":"e_1_3_2_1_22_1","article-title":"Cloud Accounting Systems And A Swot Analysis","author":"Allahverdi\u0307 M.","year":"2017","unstructured":"Allahverdi\u0307 , M. ( 2017 ). Cloud Accounting Systems And A Swot Analysis . Journal of Accounting & Finance. Allahverdi\u0307, M. (2017). Cloud Accounting Systems And A Swot Analysis. Journal of Accounting & Finance.","journal-title":"Journal of Accounting & Finance."},{"key":"e_1_3_2_1_23_1","volume-title":"Big data, blockchain, and artificial intelligence in cloud-based accounting information systems. Analysis and Metaphysics, (18), 44-49","author":"Ionescu L.","year":"2019","unstructured":"Ionescu , L. ( 2019 ). Big data, blockchain, and artificial intelligence in cloud-based accounting information systems. Analysis and Metaphysics, (18), 44-49 . Ionescu, L. (2019). Big data, blockchain, and artificial intelligence in cloud-based accounting information systems. Analysis and Metaphysics, (18), 44-49."},{"doi-asserted-by":"publisher","key":"e_1_3_2_1_24_1","DOI":"10.1109\/ICCT.2017.8359977"},{"issue":"9","key":"e_1_3_2_1_25_1","first-page":"2626","article-title":"The Influence of Business Process and Risk Management on The Quality of Accounting Information Systems","volume":"96","author":"Susanto","year":"2018","unstructured":"Susanto , Azhar., Meiryani . ( 2018 ). The Influence of Business Process and Risk Management on The Quality of Accounting Information Systems . Journal of Theoretical and Applied Information Technology , 96 ( 9 ), pp. 2626 - 2637 . Susanto, Azhar.,Meiryani. (2018). The Influence of Business Process and Risk Management on The Quality of Accounting Information Systems. Journal of Theoretical and Applied Information Technology, 96(9), pp.2626-2637.","journal-title":"Journal of Theoretical and Applied Information Technology"},{"issue":"2","key":"e_1_3_2_1_26_1","first-page":"384","article-title":"The Quality of Accounting Information System and its impact on The Quality of Accounting Information","volume":"13","author":"Susanto","year":"2018","unstructured":"Susanto , Azhar., Meiryani . ( 2018 ). The Quality of Accounting Information System and its impact on The Quality of Accounting Information : User Ability and Top Management Support. 13 ( 2 ), pp. 384 - 387 Susanto, Azhar., Meiryani. (2018). The Quality of Accounting Information System and its impact on The Quality of Accounting Information: User Ability and Top Management Support. 13(2), pp. 384-387","journal-title":"User Ability and Top Management Support."}],"event":{"acronym":"EBEE 2022","name":"EBEE 2022: 2022 4th International Conference on E-Business and E-Commerce Engineering","location":"Plymouth United Kingdom"},"container-title":["Proceedings of the 2022 4th International Conference on E-Business and E-Commerce Engineering"],"original-title":[],"link":[{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3589860.3589873","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/dl.acm.org\/doi\/pdf\/10.1145\/3589860.3589873","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,6,18]],"date-time":"2025-06-18T17:50:04Z","timestamp":1750269004000},"score":1,"resource":{"primary":{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3589860.3589873"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2022,12,14]]},"references-count":26,"alternative-id":["10.1145\/3589860.3589873","10.1145\/3589860"],"URL":"https:\/\/doi.org\/10.1145\/3589860.3589873","relation":{},"subject":[],"published":{"date-parts":[[2022,12,14]]},"assertion":[{"value":"2023-09-07","order":2,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}