摘要：Digital economic applications have begun to gain acceptance much more than before by reaching a dizzying speed in information and communication technologies. Cloud computing emerging as a new concept and application among digital economic applications in recent years is a kind of programming that reduces computing costs in companies, distributes some opportunities provided by regular and scalable computing technologies and is consumed as a service by using internet technologies in a real time. There have been three basic components within the scope of cloud computing such as software, platform and infrastructure. Software component states updated version of all web-based software includes office applications and all management functions from e-mail services to accounting. Platform component states informatics medium that provides development of new applications to users. Infrastructure component is a tool which provides all information operations to be realized on the network. The usage of cloud computing based-accounting programs in companies provides the advantage of time and cost rather than the usage of classical accounting programs.
