Kristandl, Gerhard ORCID: https://orcid.org/0000-0002-8461-0935, Quinn, Martin and Strauss, Erik (2015) Controlling und cloud computing – Wie die cloud den informationsfluss in KMU ändert. Zeitschrift für KMU und Entrepreneurship, 63 (3-4). pp. 281-304. ISSN 1860-4633 (Print), 1865-5114 (Online)

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Abstract

(Translated from original German version) The information processing capacities in SME are often restricted by the relative lack of resources, leading to limitations in information provision for management accounting. However, information processing capacities can be improved by accessing affordable technology such as the cloud. This paper discusses the impact of cloud computing on a management control system in SME. Based on four information characteristics (scope, timeliness, aggregation, integration) as defined by Chenhall and Morris (1986) using a contingency approach, as well as results from expert interviews and a survey among 139 SME, we show an impact of cloud computing on the information flows in management control systems. For the management accounting function, this indicates an improvement of the information processing capacities of KMU by cloud computing.

Item Type:	Article
Uncontrolled Keywords:	Information systems, Management control systems, Cloud computing, SMB
Faculty / School / Research Centre / Research Group:	Faculty of Business > Department of Accounting & Finance
Last Modified:	14 Oct 2016 09:32
URI:	http://gala.gre.ac.uk/id/eprint/13345

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