Research Article Open Access

The Development of Digital Accounting System on Cloud Computing

Kriangsak Chanthinok1 and Krittaya Sangboon2
  • 1 Department of Digital Business and Information System, Mahasarakham Business School (MBS), Mahasarak, Thailand
  • 2 Department of Accounting, Mahasarakham Business School (MBS), Mahasarakham University, Thailand


It is crucial for business organizations to be competitive in this rapid change and intense market. Therefore, technology is an inevitable factor for business operations to maintain their competitiveness, especially when information plays a very important role in management decision. Accounting software is an important tool for management to efficiently gather information in time of making decisions, determine business strategy and response quickly to the market. However, accounting software available in the market is costly which means small businesses will most likely not able to afford it. Therefore, the purpose of this research is to develop a digital accounting system that processes and stores accounting database on a cloud system. This development is an alternative option for all kinds of businesses--SMEs to big firms--to be able to access and use an online digital accounting system on a cloud-computing service (hereafter, “DAC”). The authors used the Waterfall development model through the requirements, analysis, design, implementation, testing and maintenance as the method of developing this accounting application. This research has gathered information from users (SMEs), professors, lecturers, teachers and accounting instructors as a focus group. PHP language was used to develop the system and MySQL was used to store the database. The analytical and system design instruments are Use Case Diagram, Algorithm, Flowchart and ER-Diagram. After SMEs and other businesses had free access and used the developed DAC, they experienced time savings and achieved greater accuracy of accounting entries when compared with manual accounting systems. It was also found that when compared with other accounting software’s available in the market as of now, DAC costs less while offering the benefits of financial planning to its users. Therefore, DAC may become a new route of all kinds of businesses to achieve their goal or at least maintain their competitiveness in the market.

Journal of Computer Science
Volume 17 No. 10, 2021, 889-904


Submitted On: 16 June 2021 Published On: 11 October 2021

How to Cite: Chanthinok, K. & Sangboon, K. (2021). The Development of Digital Accounting System on Cloud Computing. Journal of Computer Science, 17(10), 889-904.

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  • Digital Accounting
  • Algorithm
  • Cloud Computing
  • Software Development