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Archives of Current Research International, ISSN: 2454-7077,Vol.: 12, Issue.: 2


Corporate Governance & Digital Entrepreneurship: Cloud Metadata Accounting


Vasiliki A. Basdekidou1*

1Special Research Fund Account (ELKE), Aristotle University of Thessaloniki, Greece.


Article Information


(1) Alfredo Jimenez, Professor, Department of Management, Kedge Business School (France), France.


(1) Vilda Purutcuoglu, Department of Statistics, Middle East Technical University, Ankara, Turkey.

(2) Dexin Zhao, Tianjin University of Technology, China.

(3) Leela Dhar Mangi, Sher-e-Kashmir University of Agricultural Sciences & Technology, India.

(4) M. Bhanu Sridhar, GVP College of Engineering for Women, India.

Complete Peer review History: http://www.sciencedomain.org/review-history/23134




The aim of this paper is to introduce, describe, and evaluate new functionalities supported by digital entrepreneurship in Web-based cloud computing corporate governance environments, following a client-server ICT architecture. In particular, after the discussion of the rich in spatio-temporal functionalities nowadays digital entrepreneurship, an empirically-tested approach (i.e. an early stage methodology) has been used to analyze the performance of a digital “virtual” Web-based client-server accounting department. Also, the metadata concept was used to describe the structures for the primitive and implied data and the variously derived info-contents. In the proposed scheme five metadata structures were used in order to support the backbone of the methodology (i.e. “data storage” on the server site and “data mining/information” for client requests). Relevant statistics show a positive achievement of the proposed approach on a cost/benefit basis. The presented empirical spatio-temporal (4-d functionalities; space and time) corporate governance approach could be thought as an early indicator in digital entrepreneurship and, obviously, further research to enhance, validate and better document the achievements are needed. Finally, on a philosophical ethical basis, these cloud computing applications will reduce the need for manpower (really, a social problem), but at the same time, will release time for intellectual work.


Keywords :

Corporate governance; digital entrepreneurship; web-based client-server; metadata   structures; spatio-temporal functionalities.


Full Article - PDF    Page 1-9    Article Metrics


DOI : 10.9734/ACRI/2018/39247

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