Governing cloud computing services: Reconsideration of IT governance structures

Prasad, Acklesh & Green, Peter (2015) Governing cloud computing services: Reconsideration of IT governance structures. International Journal of Accounting Information Systems, 19, pp. 45-58.

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Abstract

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, organizations 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.

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ID Code: 93185
Item Type: Journal Article
Refereed: Yes
DOI: 10.1016/j.accinf.2015.11.004
ISSN: 1467-0895
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2015 Elsevier
Copyright Statement: Licensed under the Creative Commons Attribution; Non-Commercial; No-Derivatives 4.0 International. DOI: 10.1016/j.accinf.2015.11.004
Deposited On: 24 Feb 2016 00:38
Last Modified: 29 Feb 2016 18:32

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