IDEAS home Printed from https://ideas.repec.org/a/eee/ijoais/v15y2014i4p335-356.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1467089514000311
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.accinf.2014.05.005?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    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.
    2. Hill, N. Sharon & Bartol, Kathryn M. & Tesluk, Paul E. & Langa, Gosia A., 2009. "Organizational context and face-to-face interaction: Influences on the development of trust and collaborative behaviors in computer-mediated groups," Organizational Behavior and Human Decision Processes, Elsevier, vol. 108(2), pages 187-201, March.
    3. Prasad, Acklesh & Green, Peter & Heales, Jon, 2012. "On IT governance structures and their effectiveness in collaborative organizational structures," International Journal of Accounting Information Systems, Elsevier, vol. 13(3), pages 199-220.
    4. Gary C. Moore & Izak Benbasat, 1991. "Development of an Instrument to Measure the Perceptions of Adopting an Information Technology Innovation," Information Systems Research, INFORMS, vol. 2(3), pages 192-222, September.
    5. Jeffrey H. Dyer & Wujin Chu, 2003. "The Role of Trustworthiness in Reducing Transaction Costs and Improving Performance: Empirical Evidence from the United States, Japan, and Korea," Organization Science, INFORMS, vol. 14(1), pages 57-68, February.
    6. Jeffrey H. Dyer, 1997. "Effective interim collaboration: how firms minimize transaction costs and maximise transaction value," Strategic Management Journal, Wiley Blackwell, vol. 18(7), pages 535-556, August.
    7. Stephen P. Borgatti & Rob Cross, 2003. "A Relational View of Information Seeking and Learning in Social Networks," Management Science, INFORMS, vol. 49(4), pages 432-445, April.
    8. Geoff Walsham, 1995. "The Emergence of Interpretivism in IS Research," Information Systems Research, INFORMS, vol. 6(4), pages 376-394, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Alles, Michael, 2018. "Examining the role of the AIS research literature using the natural experiment of the 2018 JIS conference on cloud computing," International Journal of Accounting Information Systems, Elsevier, vol. 31(C), pages 58-74.
    2. Fábio Albuquerque & Paula Gomes Dos Santos, 2023. "Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools," FinTech, MDPI, vol. 2(2), pages 1-27, April.
    3. Perdana, Arif & Lee, W. Eric & Mui Kim, Chu, 2023. "Prototyping and implementing Robotic Process Automation in accounting firms: Benefits, challenges and opportunities to audit automation," International Journal of Accounting Information Systems, Elsevier, vol. 51(C).
    4. Prasad, Acklesh & Green, Peter, 2015. "Governing cloud computing services: Reconsideration of IT governance structures," International Journal of Accounting Information Systems, Elsevier, vol. 19(C), pages 45-58.
    5. Ali, Ali & Warren, Derrick & Mathiassen, Lars, 2017. "Cloud-based business services innovation: A risk management model," International Journal of Information Management, Elsevier, vol. 37(6), pages 639-649.
    6. 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.
    7. 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.
    8. 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.
    9. 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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Prasad, Acklesh & Green, Peter, 2015. "Governing cloud computing services: Reconsideration of IT governance structures," International Journal of Accounting Information Systems, Elsevier, vol. 19(C), pages 45-58.
    2. Prasad, Acklesh & Green, Peter & Heales, Jon, 2012. "On IT governance structures and their effectiveness in collaborative organizational structures," International Journal of Accounting Information Systems, Elsevier, vol. 13(3), pages 199-220.
    3. Ranjay Gulati & Maxim Sytch, 2008. "Does familiarity breed trust? Revisiting the antecedents of trust," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 29(2-3), pages 165-190.
    4. Habib Saragih, Arfah & Ali, Syaiful & Suwardi, Eko & Utomo, Hargo, 2024. "Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
    5. Jodi L. Short & Michael W. Toffel & Andrea R. Hugill, 2016. "Code Contingencies: Designing Monitoring Regimes to Promote Improvement in Supply Chain Working Conditions," Harvard Business School Working Papers 17-001, Harvard Business School, revised Mar 2019.
    6. Cruz, Jose M., 2008. "Dynamics of supply chain networks with corporate social responsibility through integrated environmental decision-making," European Journal of Operational Research, Elsevier, vol. 184(3), pages 1005-1031, February.
    7. Tomohiro MACHIKITA & Yasushi UEKI, 2011. "Impacts of Incoming Knowledge on Product Innovation: Technology Transfer in Auto-related Industries in Developing Economies," Working Papers DP-2011-08, Economic Research Institute for ASEAN and East Asia (ERIA).
    8. Mark H. Hansen & Robert E. Hoskisson & Jay B. Barney, 2008. "Competitive advantage in alliance governance: resolving the opportunism minimization-gain maximization paradox," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 29(2-3), pages 191-208.
    9. Phuong Thi Minh Nguyen & Khuong Ngoc Mai & Phuong Ngoc Duy Nguyen, 2021. "Alliance Management Practices for Higher Trust, Commitment and Inter-Organizational Relationship Performance: Evidence from Travel Companies in Vietnam," Sustainability, MDPI, vol. 13(16), pages 1-22, August.
    10. James R. Dewald & Jeremy Hall & James J. Chrisman & Franz W. Kellermanns, 2007. "The Governance Paradox: Preferences of Small Vulnerable Firms in the Homebuilding Industry," Entrepreneurship Theory and Practice, , vol. 31(2), pages 279-297, March.
    11. Delbufalo, Emanuela, 2015. "Subjective trust and perceived risk influences on exchange performance in supplier–manufacturer relationships," Scandinavian Journal of Management, Elsevier, vol. 31(1), pages 84-101.
    12. Andersen, Kristina Vaarst, 2013. "The problem of embeddedness revisited: Collaboration and market types," Research Policy, Elsevier, vol. 42(1), pages 139-148.
    13. Chen, R. & Chen, K. & Ou, Carol, 2023. "Facilitating interorganizational trust in strategic alliances by leveraging blockchain-based systems: Case studies of two eastern banks," Other publications TiSEM 85ecf99c-76f0-416e-9604-d, Tilburg University, School of Economics and Management.
    14. Lingling Wang & Tsunemi Watanabe, 2017. "Influence of Trust on Biomass Supply Decision-Making in China," Energies, MDPI, vol. 10(11), pages 1-19, October.
    15. Gu, Qiannong & Jitpaipoon, Thawatchai & Yang, Jie, 2017. "The impact of information integration on financial performance: A knowledge-based view," International Journal of Production Economics, Elsevier, vol. 191(C), pages 221-232.
    16. Lui, Steven S. & Wong, Yin-yee & Liu, Weiping, 2009. "Asset specificity roles in interfirm cooperation: Reducing opportunistic behavior or increasing cooperative behavior?," Journal of Business Research, Elsevier, vol. 62(11), pages 1214-1219, November.
    17. Gerwin, Donald, 2006. "Buyer-vendor relations for components: The extreme example of custom integrated circuits," Research Policy, Elsevier, vol. 35(5), pages 673-690, June.
    18. Son, Byung-Gak & Lee, Chang-Hun & Ha, Byoung-Chun & Nam, Hyunjeong, 2019. "Investigating the fair treatment of suppliers and its trust fostering role and performance benefits," International Journal of Production Economics, Elsevier, vol. 216(C), pages 54-66.
    19. Miralles, Francesc & Sieber, Sandra & Valor, Josep, 2005. "CIO herds and user gangs in the adoption of open source software," IESE Research Papers D/595, IESE Business School.
    20. Daniel W. Elfenbein & Todd Zenger, 2017. "Creating and Capturing Value in Repeated Exchange Relationships: The Second Paradox of Embeddedness," Organization Science, INFORMS, vol. 28(5), pages 894-914, October.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:ijoais:v:15:y:2014:i:4:p:335-356. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/international-journal-of-accounting-information-systems/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.