Advances in information technology have been noted as a key force in changing management accounting. Managers and boards continuously see advances in technology offering potential business advantages, but also raising issues and risks. This report focuses in particular on cloud computing. The specific objectives are:

• To explore reasons why businesses adopt or do not adopt cloud technology.
• To assess the extent of cloud technology use in finance, management accounting and similar systems.
• To establish how cloud technology affects the provision of decision-making information – in particular information format and any change in the role of the management accountant in the provision of information.