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On governance structures for the cloud computing services and assessing their effectiveness

Author

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  • Prasad, Acklesh
  • Green, Peter
  • Heales, Jon

Abstract

This research suggests information technology (IT) governance structures to manage the cloud computing services. The interest in acquiring IT resources as a utility from the cloud computing environment is gaining momentum. The cloud computing services present organizations with opportunities to manage their IT expenditure on an ongoing basis, and access to modern IT resources to innovate and manage their continuity. However, the cloud computing services are no silver bullet. Organizations would need to have appropriate governance structures and policies in place to manage the cloud computing services. The subsequent decisions from these governance structures will ensure the effective management of the cloud computing services. This management will facilitate a better fit of the cloud computing services into organizations' existing processes to achieve the business (process-level) and the financial (firm-level) objectives. Using a triangulation approach, we suggest four governance structures for managing the cloud computing services. These structures are a chief cloud officer, a cloud management committee, a cloud service facilitation centre, and a cloud relationship centre. We also propose that these governance structures would relate directly to organizations' cloud computing services-related business objectives, and indirectly to cloud computing services-related financial objectives. Perceptive field survey data from actual and prospective cloud computing service adopters suggest that the suggested governance structures would contribute directly to cloud computing-related business objectives and indirectly to cloud computing-related financial objectives.

Suggested Citation

  • Prasad, Acklesh & Green, Peter & Heales, Jon, 2014. "On governance structures for the cloud computing services and assessing their effectiveness," International Journal of Accounting Information Systems, Elsevier, vol. 15(4), pages 335-356.
    • Handle: RePEc:eee:ijoais:v:15:y:2014:i:4:p:335-356
    DOI: 10.1016/j.accinf.2014.05.005
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    References listed on IDEAS

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    1. Prasad, Acklesh & Heales, Jon & Green, Peter, 2010. "A capabilities-based approach to obtaining a deeper understanding of information technology governance effectiveness: Evidence from IT steering committees," International Journal of Accounting Information Systems, Elsevier, vol. 11(3), pages 214-232.
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    Cited by:

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    5. Asatiani, Aleksandre & Apte, Uday & Penttinen, Esko & Rönkkö, Mikko & Saarinen, Timo, 2019. "Impact of accounting process characteristics on accounting outsourcing - Comparison of users and non-users of cloud-based accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 34(C), pages 1-1.
    6. Severin Oesterle & Jan Jöhnk & Robert Keller & Nils Urbach & Xin Yu, 2020. "A contingency lens on cloud provider management processes," Business Research, Springer;German Academic Association for Business Research, vol. 13(3), pages 1451-1489, November.
    7. Jayalaxmi P Shetty & Rajesh Panda, 2021. "An overview of cloud computing in SMEs," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 11(1), pages 175-188, December.
    8. Ferhat D. Zengul & James D. Byrd & Nurettin Oner & Mark Edmonds & Arline Savage, 2019. "Exploring corporate governance research in accounting journals through latent semantic and topic analyses," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 26(4), pages 175-192, October.

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