Cloud computing adoption in Australia : the benefits, risks and implications for accounting

Yigitbasioglu, Ogan (2014) Cloud computing adoption in Australia : the benefits, risks and implications for accounting. In The Third National Forensic Accounting Teaching and Research Symposium, 9-11 Febraury 2014, QUT Gardens Point Campus, Brisbane, Australia. (Unpublished)


The purpose of this paper is to empirically examine the state of cloud computing adoption in Australia. I specifically focus on the drivers, risks, and benefits of cloud computing from the perspective of IT experts and forensic accountants. I use thematic analysis of interview data to answer the research questions of the study. The findings suggest that cloud computing is increasingly gaining foothold in many sectors due to its advantages such as flexibility and the speed of deployment. However, security remains an issue and therefore its adoption is likely to be selective and phased. Of particular concern are the involvement of third parties and foreign jurisdictions, which in the event of damage may complicate litigation and forensic investigations. This is one of the first empirical studies that reports on cloud computing adoption and experiences in Australia.

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ID Code: 68027
Item Type: Conference Item (Presentation)
Refereed: No
Additional URLs:
Keywords: cloud computing, outsourcing, software as a service, forensic accounting, information technology
Subjects: Australian and New Zealand Standard Research Classification > INFORMATION AND COMPUTING SCIENCES (080000) > INFORMATION SYSTEMS (080600)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2014 Please consult the author
Deposited On: 03 Mar 2014 23:13
Last Modified: 03 Mar 2014 23:14

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