Controlling und Cloud Computing – Wie die Cloud den Informationsfluss in KMU ändert
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Controlling und Cloud Computing – Wie die Cloud den Informationsfluss in KMU ändert
Kristandl, Gerhard | Quinn, Martin | Strauß, Erik
ZfKE – Zeitschrift für KMU und Entrepreneurship, Vol. 63 (2015), Iss. 3–4 : pp. 281–304
6 Citations (CrossRef)
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Dr. Gerhard Kristandl, University of Greenwich, London, Park Row, SE10 9LS, Vereinigtes Königreich
Dr. Martin Quinn, Dublin City University, Business School, Glasnevin, Dublin 9, Irland
Prof. Dr. Erik Strauß, Universität Witten/Herdecke, Alfred-Herrhausen-Straße 50, D - 58448 Witten, Deutschland
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Abstract
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 companies, 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 SME by cloud computing.
Table of Contents
Section Title | Page | Action | Price |
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Gerhard Kristandl / Martin Quinn / Erik Strauß: Controlling und Cloud Computing – Wie die Cloud den Informationsfluss in KMU ändert | 281 |