The adoption of cloud computing for small and medium accounting firms. (2015)
Degree NameMaster of Commerce
PublisherUniversity of Canterbury. Accounting and Information Systems
AuthorsMa, Xindingshow all
Purpose: The purpose of this study is to investigate the current state of cloud computing within the accounting industry, by studying how cloud computing technology had been used by accounting firms, and the factors that led to this rapid growth of cloud computing over the last few years. There is virtually no prior empirical research on cloud computing in the context of accounting.
Design and Methodology: the case study methodology is used, which consisted of six accounting firms. Semi-structured interviews are carried out with key personnel in the firms, focusing on how cloud-based software is used, and the reasons why they chose cloud-based software.
Findings: findings suggest that cloud computing should be differentiated into two categories: externally-focused and internally-focused. Cloud-based accounting software is widely used by the firms, and it improved the ability for accounting firms to collaborate with their clients, hence a competitively viable tool. Internally-focused cloud-based software, however, was not popular among the accounting firms.
Originality/value: this study highlights the importance of defining the scope of cloud computing (and information systems in general), and the introduction of strategic value into adoption studies. Moreover, this study provides some empirical evidence into the under-researched area of cloud accounting.