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
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.