Editors' Introduction to the Special Section on Cloud Computing and Accounting Information Systems (JISC 2018)

2020 ◽  
Vol 34 (2) ◽  
pp. 1-4
Author(s):  
Pamela J. Schmidt ◽  
Graham Gal
Keyword(s):  
Cloud Computing ◽  
Information Systems ◽  
Special Section ◽  
Accounting Information ◽  
Major Research ◽  
Research Papers ◽  
Accounting Information Systems ◽  
Computing Services ◽  
Cloud Computing Services ◽  
The Impact

ABSTRACT This introduction provides an overview to this special section and reports on the third Journal of Information Systems Conference (JISC 2018) held March 15 and 16, 2018 in Durham, NC. The conference was jointly sponsored by the AAA Accounting Information Systems (AIS) section and the Association of International Certified Professional Accountants (AICPA). This JIS research will help advance cloud computing research related to the domain of accounting information systems. The conference included seven research papers with related industry discussant feedback, three cloud industry keynote speakers, and three panels of practitioners and researchers to discuss the impact of the emergence and rapid maturing of cloud computing services. This editors' introduction outlines the major research paper topics represented in this special section, briefly introduces each paper, and highlights their main contributions. A comprehensive report on the full JISC 2018 conference is provided in the cloud commentary paper included in this special section.

Forecast Cloudy—Fair or Stormy Weather: Cloud Computing Insights and Issues

2020 ◽  
Vol 34 (2) ◽  
pp. 23-46
Author(s):  
Kimberly Swanson Church ◽  
Pamela J. Schmidt ◽  
Kemi Ajayi
Keyword(s):  
Cloud Computing ◽  
Information Systems ◽  
Service Providers ◽  
Cloud Service ◽  
Theory And Practice ◽  
Accounting Information Systems ◽  
Computing Services ◽  
Stormy Weather ◽  
Cloud Computing Services ◽  
The Impact

ABSTRACT To engage theory and practice of cloud computing in business, the third annual Journal of Information Systems Conference (JISC) brought together 29 academic researchers and 14 practitioners. This commentary reviews and synthesizes discussions and insights provided by three keynote presentations and panel discussions. In addition to sharing insights from the conference, this commentary identifies major themes, incorporates relevant current literature, and suggests potential research questions expressed by practitioners. The JISC emphasized the impact of the rapid maturing of cloud computing services on accounting information systems (AIS). Several recurring themes emerged throughout the conference: (1) rapid growth and evolution of cloud managed services, (2) security, privacy, and risk in the cloud ecosystem, (3) impact of cloud computing for data analytics, and (4) emerging and disruptive financial technologies and trends for the cloud. Most of the discussion surrounding these themes predominantly focused on the perspectives of cloud assurance and cloud service providers.

Role of cloud computing in global accounting information systems

2020 ◽  
Vol 33 (3) ◽  
pp. 231-250
Author(s):  
Syed Moudud-Ul-Huq ◽  
Md. Asaduzzaman ◽  
Tanmay Biswas
Keyword(s):  
Cloud Computing ◽  
Information Systems ◽  
Focal Point ◽  
Accounting Information ◽  
Cloud Services ◽  
Accounting System ◽  
Content Type ◽  
Accounting Information Systems ◽  
The Impact ◽  
Published Research

Purpose The purpose of this study is to underpin the impact of cloud computing in global accounting information systems (AIS). Moreover, it investigates the key aspects that ought to be considered by the organization before choosing to pick the correct accounting system. Design/methodology/approach The study looks at and depends on narrative investigation of previous studies. In the examination talked about the principle issues with respect to the utilization of cloud and database the executives in the AIS through developing research model. Findings The focal point of the paper is the impact of cloud computing worldview on the business area. This paper highlights different facts of cloud accounting, published research papers and the benefits and possible risks determined by the implementation of cloud services, mostly in relation to the accounting department. Originality/value Considering the numerous ramifications of cloud advancements on the present business process, there is a need for an examination of how these innovations will be used in AIS to improve precision, benefits and risks. At the same time, there is need to investigate the determinant elements of actualizing cloud advances in the AIS. More importantly, to the author’s knowledge, this is the first study that focuses on the number of published research works to show the importance of cloud computing in accounting and information systems.

VORDi*

2021 ◽  
Vol 12 (4) ◽  
pp. 0-0
Keyword(s):  
Cloud Computing ◽  
Information Systems ◽  
Requirements Engineering ◽  
Systems Engineering ◽  
Early Phase ◽  
Service Providers ◽  
Software As A Service ◽  
New Approach ◽  
Computing Services ◽  
Cloud Computing Services

Cloud computing services mature both economically and technologically and play a more and more extensive role in the domain of software and information systems engineering. SaaS offers advantage for both service providers and consumers. SaaS is faced with the question of appropriate techniques applying at early phase of Requirements engineering of producing system. The paper highlights two traditional methods namely i* and VORD belonging respectively to Goal oriented Requirements Engineering and Viewpoints approaches. The approach proposed try to dealing with the requirements elicitation in the context of Software-as-a-service SaaS. So, the approach benefits from strengths of both VORD and i* models and propose a combination of them in a new approach namely VORDi*.

The Impact of Accounting Information Systems on Performance Management in the Banking Sector

2021 ◽  
pp. 1-15
Author(s):  
Bilal Khalid ◽  
Michal Kot
Keyword(s):  
Information Systems ◽  
Financial Performance ◽  
Performance Management ◽  
Banking Sector ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information Systems ◽  
Management Techniques ◽  
The Impact

This study investigated the impact of Accounting Information Systems (AIS) on performance management in Thailand’s banking sector. The study was necessitated by the need to understand the financial performance of banks in Thailand in application of advanced management techniques, business developments, growth of the current contemporary business environment and the intensive competitive business environment in the banking sector.

Managing the Cloud for Information Systems Agility

2015 ◽  
pp. 1877-1899
Author(s):  
Haibo Yang ◽  
Sid Huff ◽  
Mary Tate
Keyword(s):  
Cloud Computing ◽  
Information Systems ◽  
Literature Review ◽  
Rapid Development ◽  
Major Change ◽  
Future Research ◽  
Turbulent Environment ◽  
Computing Services ◽  
Modern Business ◽  
Cloud Computing Services

Change is endemic in modern business competition. In an age of globalization, with the rapid development of Internet technologies, changes occur at a much faster pace, and are also more unpredictable. Being agile in a turbulent environment has been ranked highly by executives in surveys of business issues conducted in past five years. Today nearly all organizations rely on information systems (IS) to operate. Agility in IS is critical in achieving overall agility in business. However, despite the interest from the practitioner community, IS agility (sometimes termed IT agility) in academia has received limited recognition and represents an under-researched area. The recent adoption of cloud computing services has presented a major change in the way IS are delivered, in the hope of creating more agile and responsive IS. However, whether or not cloud computing, as promised by the providers, increases IS agility, is still unclear. This research aims at providing a conceptualization of IS agility based on research to date, and examining how cloud computing might facilitate such agility. Based on a literature review, cloud computing services (IaaS, PaaS, and SaaS) are analyzed against multiple aspects of IS agility. Only IaaS is found to have the potential providing consistent agility, whereas agility at PaaS and SaaS levels is more determined by human/organization factors. Lastly, suggestions for businesses and directions to future research are proposed.

Managing the Cloud for Information Systems Agility

2012 ◽  
pp. 70-93 ◽  
Author(s):  
Haibo Yang ◽  
Sid L. Huff ◽  
Mary Tate
Keyword(s):  
Cloud Computing ◽  
Information Systems ◽  
Literature Review ◽  
Rapid Development ◽  
Major Change ◽  
Future Research ◽  
Turbulent Environment ◽  
Computing Services ◽  
Modern Business ◽  
Cloud Computing Services

Change is endemic in modern business competition. In an age of globalization, with the rapid development of Internet technologies, changes occur at a much faster pace, and are also more unpredictable. Being agile in a turbulent environment has been ranked highly by executives in surveys of business issues conducted in past five years. Today nearly all organizations rely on information systems (IS) to operate. Agility in IS is critical in achieving overall agility in business. However, despite the interest from the practitioner community, IS agility (sometimes termed IT agility) in academia has received limited recognition and represents an under-researched area. The recent adoption of cloud computing services has presented a major change in the way IS are delivered, in the hope of creating more agile and responsive IS. However, whether or not cloud computing, as promised by the providers, increases IS agility, is still unclear. This research aims at providing a conceptualization of IS agility based on research to date, and examining how cloud computing might facilitate such agility. Based on a literature review, cloud computing services (IaaS, PaaS, and SaaS) are analyzed against multiple aspects of IS agility. Only IaaS is found to have the potential providing consistent agility, whereas agility at PaaS and SaaS levels is more determined by human/organization factors. Lastly, suggestions for businesses and directions to future research are proposed.

scholarly journals An experimental evaluation of the impact of the EDoS attacks against cloud computing services using AWS

2017 ◽  
Vol 7 (1.5) ◽  
pp. 202 ◽  
Author(s):  
Suneetha Bulla ◽  
B. Basaveswara Rao ◽  
K. Gangadhara Rao ◽  
K. Chandan
Keyword(s):  
Cloud Computing ◽  
Cloud Platform ◽  
Test Bed ◽  
Computing Services ◽  
Trial Test ◽  
Edos Attacks ◽  
Cloud Computing Services ◽  
Single Category ◽  
The One ◽  
The Impact

Cloud computing is that the one among the quickest making and rising development in IT trade on pay-as – you-go premise. Flexibility is that the one among the properties of the cloud computing, it exhibits the response for DDoS ambush and created new quite strike significantly EDoS assault .This paper displays the impact of EDoS assaults on the cloud computing services, touching on single category of service. A check demonstrate was made public, performed associated contrasted and an expositive lining model. The trial test-bed was directed on Amazon internet Services cloud platform, it catches the cloud edges and incorporates range of execution measurements and value measurements, as an instance, range of running cases on the cloud, latency or latency , usage of distributed computing assets, throughput, and also the caused value as a result of the assault. The outcomes square measure introduced and conclusions square measure talked concerning.

scholarly journals Pengaruh E-Commerce, Budaya Organisasi, dan Penggunaan Sistem Informasi Akuntansi terhadap Kinerja Keuangan Perusahaan pada UKM

2019 ◽  
pp. 296
Author(s):  
I Wayan Raka Purnata ◽  
I Made Sadha Suardikha
Keyword(s):  
Organizational Culture ◽  
Information Systems ◽  
Corporate Finance ◽  
Financial Performance ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Simple Random Sampling ◽  
Accounting Information Systems ◽  
The Impact

The purpose of this study is to discuss the impact of e-commerce, organizational culture and accounting information systems on corporate finance in Small and Medium Enterprises (SMEs) in the City of Denpasar. The population in this study were all SME companies that use e-commerce in Denpasar City which collected 870 UKM units. The sampling method used in this study is probability sampling with a simple random sampling method. The results of this study indicate that E-commerce affects positively and significantly on financial performance in SMEs in Denpasar City, organizational culture supports positive and significant financial performance in SMEs in Denpasar City, as well as accounting information systems positive and significant impact on financial performance of SMEs in Denpasar City. Kata Kunci: E-commerc,  organizational culture, SIA, corporate finance, SME.

scholarly journals The Importance of Business Model Factors for Cloud Computing Adoption: Role of Previous Experiences

Organizacija ◽  
2017 ◽  
Vol 50 (3) ◽  
pp. 255-272 ◽  
Author(s):  
Kristina Bogataj Habjan ◽  
Andreja Pucihar
Keyword(s):  
Cloud Computing ◽  
Business Model ◽  
Business Models ◽  
Service Providers ◽  
Organizational Factors ◽  
Research Results ◽  
Computing Services ◽  
Cloud Computing Adoption ◽  
Cloud Computing Services ◽  
The Impact

Abstract Background and Purpose: Bringing several opportunities for more effective and efficient IT governance and service exploitation, cloud computing is expected to impact the European and global economies significantly. Market data show that despite many advantages and promised benefits the adoption of cloud computing is not as fast and widespread as foreseen. This situation shows the need for further exploration of the potentials of cloud computing and its implementation on the market. The purpose of this research was to identify individual business model factors with the highest impact on cloud computing adoption. In addition, the aim was to identify the differences in opinion regarding the importance of business model factors on cloud computing adoption according to companies’ previous experiences with cloud computing services. Methodology: Based on literature review, prior research results, and interviews with cloud computing providers and users, a research model was developed. Statistical analysis focused on identification of factors’ importance on cloud computing adoption and differences in opinions according to respondents’ previous experiences with cloud computing services. The study was done among 80 companies and five major cloud computing providers in Slovenia. Results: The research results reveal statistically significant differences in opinions on the importance of cloud computing business model factors according to respondents’ previous experiences with cloud computing services. The results can provide orientation for redesign or innovation of existing business models towards the creation of a customer-oriented business model for the more successful exploitation of cloud computing services and business opportunities. For potential users, the findings represent guidelines for the successful adoption of cloud computing services. Conclusions: In our research, the investigated business model factors could be classified into so-called “business model organizational factors”, as they primarily need to be considered by cloud service providers when defining or innovating their business models. For future research, the model should also include the impact of environmental factors, such as Competition, Business Partners, Legislation, Economic Situation, in order to investigate their impact on cloud adoption.

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