On reconsideration of IT governance structures to govern cloud computing services

Prasad, Acklesh & Green, Peter (2015) On reconsideration of IT governance structures to govern cloud computing services. In 2015 International Symposium on Accounting Information Systems, 29-30 October 2015, Orlando, FL.


There is an increase in the uptake of cloud computing services (CCS). CCS is adopted in the form of a utility, and it incorporates business risks of the service providers and intermediaries. Thus, the adoption of CCS will change the risk profile of an organization. In this situation, organisations need to develop competencies by reconsidering their IT governance structures to achieve a desired level of IT-business alignment and maintain their risk appetite to source business value from CCS. We use the resource-based theories to suggest that collaborative board oversight of CCS, competencies relating to CCS information and financial management, and a CCS-related continuous audit program can contribute to business process performance improvements and overall firm performance. Using survey data, we find evidence of a positive association between these IT governance considerations and business process performance. We also find evidence of positive association between business process performance improvements and overall firm performance. The results suggest that the suggested considerations on IT governance structures can contribute to CCS-related IT-business alignment and lead to anticipated business value from CCS. This study provides guidance to organizations on competencies required to secure business value from CCS.

Impact and interest:

1 citations in Web of Science®
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ID Code: 93181
Item Type: Conference Paper
Refereed: Yes
Keywords: Cloud Computing, IT Governance, SMEs
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2015 [Please consult the author]
Deposited On: 23 Feb 2016 23:51
Last Modified: 24 Feb 2016 22:51

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