%0 Journal Article %T CLOUD SERVICES IN ACCOUNTANCY PRACTICES: MERITS AND FLAWS %A Shukhova, O.A. %A Rubinchikov, D.G. %K accountancy, cloud computing, internet service, cloud technologies, accounting software, network access %J Science & World %D 2023 %N 2023 %P 4 %I LLC "Perspektiva"