Authors: Ana-Rebeca Neagu (Ion), Laurențiu-Eduard Ion, Beatrice -Elena Gore, Emil Grățianu, Florin Radu
Vol. 11 • Special Issue • 2026
Abstract
This paper examines how cloud accounting can contribute to the modernization of management strategies in the field of public order and national security. It analyzes the benefits of this technology in enhancing transparency, accelerating decision-making processes, and improving resource allocation, with a direct impact on the performance and competitiveness of both public and private entities. Cloud-based systems enhance the traceability of operations and provide real-time financial analytics, thereby supporting data-driven decision-making. In the public sector, digitalization is framed as a fundamental condition for institutional accountability and operational security, highlighting the necessity of robust governance and cybersecurity policies. The study also emphasizes the importance of proactive managerial approaches oriented toward prevention, legitimacy, and effective conflict management. To strengthen the theoretical framework, the paper proposes a conceptual case study illustrating how a public security institution could integrate cloud accounting solutions to improve transparency, financial control, and strategic resource allocation. This perspective supports the authors’ hypothesis that cloud technologies can simultaneously enhance economic performance and national security within an integrated managerial framework grounded in efficiency, coordination, and cybersecurity compliance.
Keywords: accounting, Cloud, strategic management, national security, transparency
JEL Classification: M41, M15, H56, H83, O33.
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