The implementation of cloud accounting in public sector
Past studies on cloud services revealed that there are several challenges faced by the organization in using cloud accounting. The main objective of this study is to understand the implementation of cloud accounting as the latest technology in Accounting Information Systems (AIS) in public secto...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2017
|
| Online Access: | http://journalarticle.ukm.my/13290/ http://journalarticle.ukm.my/13290/ http://journalarticle.ukm.my/13290/1/23480-80917-1-PB.pdf |
| Summary: | Past studies on cloud services revealed that there are several challenges faced by the organization in using cloud
accounting. The main objective of this study is to understand the implementation of cloud accounting as the latest
technology in Accounting Information Systems (AIS) in public sector. This study employs an interpretive case study for
a better understanding of cloud accounting application in AIS. Data collection was conducted by interviewing a total
number of seventeen directors and deputy directors who are directly involved in the implementation of cloud accounting
in the public sector. By using system implementation framework, this study found that in the implementation of cloud
accounting, challenges are associated with system specification which include system integration, security and privacy.
Other challenges are associated to the roll out strategy and data migration. Theoretically, this study contributes to
Information System Implementation framework in the context of new technologies implementation in public sector
accounting. Practically, these findings increase the understanding and knowledge of accountants as a result, increase
efficiency by providing accurate information to decision makers. |
|---|