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...

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Main Authors: Aini Aman, Nahariah Mohamed
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
id ukm-13290
recordtype eprints
spelling ukm-132902019-08-27T21:07:53Z http://journalarticle.ukm.my/13290/ The implementation of cloud accounting in public sector Aini Aman, Nahariah Mohamed, 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. Penerbit Universiti Kebangsaan Malaysia 2017 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/13290/1/23480-80917-1-PB.pdf Aini Aman, and Nahariah Mohamed, (2017) The implementation of cloud accounting in public sector. Asian Journal of Accounting and Governance, 8 ((SI)). pp. 1-6. ISSN 2180-3838 http://ejournal.ukm.my/ajac/issue/view/1068/showToc
repository_type Digital Repository
institution_category Local University
institution Universiti Kebangasaan Malaysia
building UKM Institutional Repository
collection Online Access
language English
description 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.
format Article
author Aini Aman,
Nahariah Mohamed,
spellingShingle Aini Aman,
Nahariah Mohamed,
The implementation of cloud accounting in public sector
author_facet Aini Aman,
Nahariah Mohamed,
author_sort Aini Aman,
title The implementation of cloud accounting in public sector
title_short The implementation of cloud accounting in public sector
title_full The implementation of cloud accounting in public sector
title_fullStr The implementation of cloud accounting in public sector
title_full_unstemmed The implementation of cloud accounting in public sector
title_sort implementation of cloud accounting in public sector
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2017
url http://journalarticle.ukm.my/13290/
http://journalarticle.ukm.my/13290/
http://journalarticle.ukm.my/13290/1/23480-80917-1-PB.pdf
first_indexed 2023-09-18T20:04:31Z
last_indexed 2023-09-18T20:04:31Z
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