The effects of cloud technology on management accounting and decision-making

The advent of the internet brought technological change at a more rapid pace than previous, and in the past two decades, businesses and consumers have witnessed the advent of technologies such as social media, cloud computing and big data. Relatively young companies such as Google, Amazon and Facebook have taken such technologies deeply within their business models.The effect of cloud computing on management accounting is presently not widely researched. Thus, this study was set out in an exploratory fashion to gain some initial insights on how cloud computing affects management accounting and decision making.