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Dissertations / Theses on the topic 'Cloud accounting information systems'
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Yau, Yeung Pui Yan D. "An exploration of risks in using cloud accounting information systems in Australia." Thesis, Queensland University of Technology, 2017. https://eprints.qut.edu.au/112366/1/Pui%20Yan_Yau%20Yeung_Thesis.pdf.
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This thesis is an exploratory study on the risk management of using cloud accounting in Australia. Using the interview method, this research identifies the specific risks for the use of cloud accounting in organisations and proposes possible measures to mitigate those risks from the end-user perspective. This research provides an understanding on the special characteristics of cloud accounting information systems. The findings of this research will assist businesses with their decision-making in relation to the use of cloud accounting.
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Wang, Xing. "Benchmarking Cloud Storage Systems." Thesis, Norges teknisk-naturvitenskapelige universitet, Institutt for telematikk, 2014. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-26716.
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With the rise of cloud computing, many cloud storage systems like Dropbox, Google Drive and Mega have been built to provide decentralized and reliable file storage. It is thus of prime importance to know their features, performance, and the best way to make use of them. In this context, we introduce BenchCloud, a tool designed as part of this thesis to conveniently and efficiently benchmark any cloud storage system.First, we provide a study of six commonly-used cloud storage systems to identify different types of their features. Then existing benchmarking tools for cloud systems are presented, and the requirements, design goals and internal architecture of BenchCloud are studied. Finally, we show how to use BenchCloud to analysis cloud storage systems and take a series of experiments on Dropbox to show how BenchCloud can be used to benchmark and inspect various kinds of features of cloud storage systems.
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Batista, Tiago Simões. "Architectures for cloud computing based information systems." Master's thesis, Universidade de Aveiro, 2010. http://hdl.handle.net/10773/3558.
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Mestrado em Engenharia dos Computadores e TelemáticaEste trabalho faz um apanhado do panorama actual no que diz respeito a Cloud computing. Começa por analisar a definição proposta pelo NIST e cate-gorizar vários serviços comerciais de acordo com as categorias propostas nes-sa definição. De seguida, são analisadas as implementações grátis disponíveis em licenças Open Source e chega-se à conclusão que para Clouds do tipo IaaS já existem várias implementações, algumas com boa qualidade, mas que na área de PaaS ainda existe muito trabalho a ser feito antes de se chegar a uma imple-mentação com funcionalidade comparável à dos serviços comerciais existen-tes. Após uma breve análise sobre a integração de SOA com as facilidades do Cloud computing, chegou-se à conclusão que PaaS se apresenta como o modelo de serviço mais adequando para desenvolver aplicações SOA. Visto que não existe ainda nenhum PaaS livre, e que os existentes apresentam problemas sérios de vendor lock in, é especificada uma framework completa, portátil e aberta que permitirá implementar um serviço do tipo PaaS em infra-estrutura privada ou sobre algum dos IaaS existentes. O PaaS especificado baseia-se, sempre que possível, em tecnologias existen-tes, concluindo-se que apenas a tecnologia de armazenamento de dados estruturados está aquém do necessário para a implementação. Deixa-se para o futuro a implementação dos vários módulos que permitirão a integração dos vários componentes da PaaS, no entanto sempre que possível, são sugeridas tecnologias a utilizar de forma a manter a implementação aberta e portátil.
This work sums up the current situation of Cloud computing. It starts by per-forming an analysis of the NIST definition draft, and categorizing some com-mercial services into the categories proposed by the referred definition. Next, the free implementations distributed under an Open Source license are analyzed, and the conclusion is that there are some high quality IaaS cloud implementations, but the PaaS area still needs a lot of work before the functio-nality of a free implementation is comparable to that of the commercial services available. After a brief analysis of the integration of SOA and Cloud computing, the con-clusion is that PaaS presents the most adequate service model for the devel-opment of SOA applications. Given that, up to the moment, there is no free PaaS, and that the existing ones present serious vendor lock in problems, a complete, portable, and open framework that allows the deployment of a PaaS type service on private or on IaaS infrastructure is specified. The specified PaaS is based on current technology whenever possible, with exception of the storage of structured data that is not up to the requirements yet. The implementation of the modules required to integrate the various PaaS components is left as future work. Yet, whenever possible, suggestions are made about usable technologies that will allow the PaaS to remain portable and open.
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Karamatova, Liliya. "Management Accounting and ERP Systems : Factors behind the Choice of Information Systems when Exercising Management Accounting." Thesis, Luleå tekniska universitet, Datavetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-63851.
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Accounting is an old discipline inherent to any business. Accounting is divided into Financial Accounting (FA) and Management Accounting (MA). Financial Accounting focuses on the pure processing of the economic data. Management Accounting focuses on the decision-making aspects of the accounting. Accounting industry has been tremendously transformed in the past two decades due to the implementation of Enterprise Resource Planning (ERP) systems. These systems integrate and unify an organisation’s business functions and processes into one complex computer system. Previous research suggests that the ERP systems’ main functionality primarily addresses the issues of Financial Accounting and much less the issues of Management Accounting. The purpose of this study is to explore the underlying factors behind the application of the Management Accounting Techniques through the ERP systems and to suggest a further development in the field. Five large Swedish companies were examined through the comparative case studies with semi-structured interviews. This study discovered that MATs were mostly implemented through spreadsheets, BI systems and custom-built software, i.e. outside of the ERP systems. The main reasons were inflexibility and standard design of the ERP systems, that did not fully suit the companies. Additionally, the customization of the ERP systems would be too costly when other tools, such as BI systems or spreadsheets, provided better functionality to a better price. The conclusion of this study is that it is impossible to build a universal ERP system that would suit all kind of companies, however, ERP systems can serve as a common base and a transaction engine for the MA. ERP systems can provide a data structure for the analysis parameters crucial to MA, such as profit centre, cost centre, unit, and other dimensionality aspects. Spreadsheets and BI systems win the MA battle by providing the flexibility, user-friendliness and the acceptable price, required by the users. Therefore, ERP systems must provide good integration possibilities with other software. One can further speculate if ERP system providers choose not to deliver flexible and visually appealing products, since they benefit from the income that the customer education and the customization of an ERP system implies.
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Ren, Haiying S. M. Massachusetts Institute of Technology. "Transition to cloud computing in healthcare information systems." Thesis, Massachusetts Institute of Technology, 2012. http://hdl.handle.net/1721.1/76507.
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Thesis (S.M. in Engineering and Management)--Massachusetts Institute of Technology, Engineering Systems Division, System Design and Management Program, 2012.Cataloged from PDF version of thesis.
Includes bibliographical references (p. 60-63).
This thesis is a study on the adoption of cloud computing in healthcare information technology industry. It provides a guideline for people who are trying to bring cloud computing into healthcare information systems through the use of a framework of tools and processes to overcome both technical and business challenges.
by Haiying Ren.
S.M.in Engineering and Management
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Lim, Jun Ming Kelvin. "Multi-level secure information sharing between smart cloud systems of systems." Thesis, Monterey, California: Naval Postgraduate School, 2014. http://hdl.handle.net/10945/41410.
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Approved for public release; distribution is unlimited.Reissued 1 Jul 2014 with corrections to in-text Figure and Table citations.
There is a need to have secure information sharing in the industry and government sectors. For example, countries within the North Atlantic Treaty Organization (NATO) often have a common goal requiring them to communicate, but they lack a technological platform for fast information sharing, especially if the countries have different access rights to the information. Thus, the same information that an organization wants to share with multiple partners needs to be securely shared at multiple levels. In addition, the manner in which information is shared needs to be flexible enough to accommodate changes on demand, due to the nature of the information or relationship with the sharing organizations. This thesis proposes a configurable, cloud infrastructure that enables multiple layers of secure information sharing between multiple organizations. This thesis follows a systems engineering process to propose a preliminary architecture of such a system, including an analysis of alternatives of some of the attributes of the system. Secondly, the thesis instantiates part of the proposed architecture with a proof-of-concept physical system in a laboratory environment. The proof-of-concept chooses a specific scenario of information sharing that would allow NATO members to access shared data faster, and in a secure fashion, in order to make decisions more quickly with the authorized information.
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Fragos, Serafeim. "Behavioural modelling in management and accounting information systems." Thesis, Lancaster University, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.483621.
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Rom, Anders. "Management accounting and integrated information systems : how to exploit the potential for management accounting of information technology /." Copenhagen : Business School, 2008. http://www.gbv.de/dms/zbw/563772867.pdf.
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Gullberg, Cecilia. "Roles of Accounting Information in Managerial Work." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-223653.
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Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. Accounting information has, however, been found to be tardy, aggregated, and incomplete, leading managers to rely on a wide set of additional informational resources. Still, managers’ doings and concerns tend to remain largely in the background in much management accounting research, which leaves us with limited knowledge of how accounting information comes into play in managers’ work. Moreover, technologies aimed at accommodating managers’ information needs are becoming increasingly sophisticated, and allow for timelier and more precise accounting information. This gradual transformation of technologies has led to questions concerning how management accounting is practised, and how it is related to accounting information systems. The aim of this dissertation is to identify roles of accounting information in managerial work in order to better understand the link between managerial work and management accounting systems. The dissertation consists of two volumes, each with three papers and a summary appraisal. The empirical material consists of interviews with a cross-sectional sample of mainly first-line managers, and a study of a construction firm including interviews with higher- and lower-level managers, observations of workshops where higher-level managers and staff discuss the management accounting systems, and internal documents. Overall, this dissertation suggests four roles of accounting information, based on its capacity to serve as representation, translation, key and perspective. Essentially, these roles reflect the ability of accounting information to both aggregate and disaggregate “reality”. The potential of each of these roles is shaped by managerial, organisational and technological issues, and is not always easily realised. The potential of these roles is particularly challenged in an environment with many local contexts. By accentuating what makes accounting information more and less valuable vis-à-vis other informational resources, this dissertation adds clarity to the emerging body of literature on managers’ situated use of accounting information, and to the debate on information technologies and management accounting.
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Snellman, Daniel. "Difference in Cloud ERP Systems : A comparison." Thesis, KTH, Skolan för informations- och kommunikationsteknik (ICT), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-210722.
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Enterprise Resource Planning systems are today the backbone for many companies. To collect business data from different department into one single database and let employees generate reports from that simplifies business processes. Cloud computing is growing and begins to step into businesses and companies more and more. The better and more tested the cloud systems gets the more companies will gain trust for the clouds. This is fundamental for starting to store sensitive corporation data and information in cloud services. Traditional ERP systems are hosted locally at each company where themselves need to maintain the system. Since cloud computing grow the ERP also start to be developed as cloud applications. By take away the responsibilities of maintaining hardware from the companies the cloud based ERP system is on an upward trend. This thesis contains a comparison of a couple of different cloud ERP systems. Almost all systems are structured by either 2-tier or 3-tier architecture, the different is mainly the number of messages that is sent between each layer and where the computation occurs. This, and other areas are compared in this thesis . How each system is structured and the strengths and weaknesses for each system is the main part of this thesis. Systems from SAP, Oracle, Microsoft, Infor and NetSuite are included in this thesis. Based on the different structures different systems suits different requirements better, a recommendation for how to think when choosing a cloud ERP system is included in this thesis.Affärssystem är idag en ryggrad i de flesta företag. Genom att kunna sammanföra information och data från olika avdelningar och olika processer i en och samma databas och sedan kunna skapa rapporter och analyser från detta. Genom att ge anställda möjligheten att skapa rapporter på samma data och även i realtid ökar man sannolikheten till bättre affärsbeslut. Eftersom molntjänster är en uppåtgående trend börjar även företag få upp ögonen för detta och desto bättre och mer prövade systemen blir stiger även förtroende för dessa. Detta gör att företag kan våga börja spara känslig företagsinformation i molntjänsterna. Traditionella affärssystem körs lokalt vid företaget och behöver underhållas utav företaget själva. Eftersom molntjänster har vuxit och blivit mer vanliga har även affärssystemen börjat utvecklas för molntjänster. Genom att systemutvecklarna tar över ansvaret för hårdvara, servrar och även applikationerna ger detta mer tid för annat åt företaget och har därför fått en uppåtgående trend. Den här uppsatsen jämför olika moln baserade affärssystem. De flesta systemen är strukturerade på en 2- eller 3- lager arkitektur, skillnaden är mestadels hur många meddelanden som skickas mellan de olika lagerna och var alla beräkningar görs. Detta är jämfört i denna uppsats, den går igenom hur olika system är strukturerade och jämför styrkor och svagheter för varje system. System som är inkluderade är från SAP, Oracle, Microsoft, Infor och NetSuite. Baserat på de olika strukturerna olika system passar olika krav bättre, en rekommendation på viktigare punkter att tänka på vid ett beslut för vilket system man ska satsa på är inkluderad i uppsatsen.
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Xu, Hongjiang. "Critical success factors for accounting information systems data quality." University of Southern Queensland, Faculty of Business, 2003. http://eprints.usq.edu.au/archive/00001526/.
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Quality information is critical to organisations’ success in today’s highly competitive environment. Accounting information systems (AIS) as a discipline within information systems require high quality data. However, empirical evidence suggests that data quality is problematic in AIS. Therefore, knowledge of critical factors that are important in ensuring data quality in accounting information systems is desirable. A literature review evaluates previous research work in quality management, data quality, and accounting information systems. It was found that there was a gap in the literature about critical success factors for data quality in accounting information systems. Based on this gap in the literature and the findings of the exploratory stage of the research, a preliminary research model for factors influence data quality in AIS was developed. A framework for understanding relationships between stakeholder groups and data quality in accounting information systems was also developed. The major stakeholders are information producers, information custodians, information managers, information users, and internal auditors. Case study and survey methodology were adopted for this research. Case studies in seven Australian organisations were carried out, where four of them were large organisations and the other three are small to medium organisations (SMEs). Each case was examined as a whole to obtain an understanding of the opinions and perspectives of the respondents from each individual organisation as to what are considered to be the important factors in the case. Then, cross-case analysis was used to analyze the similarities and differences of the seven cases, which also include the variations between large organisations and small to medium organisations (SMEs). Furthermore, the variations between five different stakeholder groups were also examined. The results of the seven main case studies suggested 26 factors that may have impact on data quality in AIS. Survey instrument was developed based on the findings from case studies. Two large-scale surveys were sent to selected members of Australian CPA, and Australian Computer Society to further develop and test the research framework. The major findings from the survey are: 1. respondents rated the importance of the factors consistent higher than the actual performance of those factors. 2. There was only one factor, ‘audit and reviews’, that was found to be different between different sized organisations. 3. Four factors were found to be significantly different between different stakeholder groups: user focus, measurement and reporting, data supplier quality management and audit and reviews. 4. The top three critical factors for ensuring data quality in AIS were: top management commitment, education and training, and the nature of the accounting information systems. The key contribution of this thesis is the theoretical framework developed from the analysis of the findings of this research, which is the first such framework built upon empirical study that explored factors influencing data quality in AIS and their interrelationships with stakeholder groups and data quality outcomes. That is, it is now clear which factors impact on data quality in AIS, and which of those factors are critical success factors for ensuring high quality information outcomes. In addition, the performance level of factors was also incorporated into the research framework. Since the actual performance of factors has not been highlighted in other studies, this research adds new theoretical insights to the extant literature. In turn, this research confirms some of the factors mentioned in the literature and adds a few new factors. Moreover, stakeholder groups of data quality in AIS are important considerations and need more attention. The research framework of this research shows the relationship between stakeholder groups, important factors and data quality outcomes by highlighting stakeholder groups’ influence on identifying the important factors, as well as the evaluation of the importance and p erformance of the factors.
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Al-Taweel, Laila. "Accounting information systems adoption : a case study of Syria." Thesis, University of Portsmouth, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.433045.
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Paulsson, Hampus. "Geospatial Processing in the Cloud." Thesis, Uppsala universitet, Avdelningen för beräkningsvetenskap, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-281275.
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Cloud computing is an ubiquitous term that encompasses on-demand computing and related services over the Internet. This thesis work aims to develop a parallel program for processing geographical raster data and use it on the Amazon Web Services cloud platform for parallel, distributed processing. We will also investigate the program’s performance on the cloud platform and investigate different instances to see how they affect the program performance and network capabilities. We found that Amazon Web Services could be used for parallel processing using Message Passing Interface and that the program scales with an increased number of workers used, but that the scaling is limited by the time it takes to transfer data between nodes in the cluser. We also saw how network performance as shown by bandwidth tests varies depending on what instance is used.
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Ahmed, Adel El-Said. "Integrating information systems technology competencies into accounting : a comparative study." Thesis, Liverpool John Moores University, 1999. http://researchonline.ljmu.ac.uk/5022/.
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Othman, Radiah. "Understanding accountants' participation in accounting information systems implementation : Malaysian evidence." Thesis, Aston University, 2007. http://publications.aston.ac.uk/10905/.
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The study is a two-part study starting with a nationwide survey in the private sector. The hypotheses derived from the Western literature were not significantly supported when the results were analyzed. It seems that the existing literature related to the phenomenon under investigation is mainly Anglo-Saxon culture oriented which is different from the Malaysian culture where the study was conducted. However, access barriers to private sector organizations shifted the focus of the research to the second part of the study that examined the issues in detail in four public sector organizations currently implementing accounting information systems – two hospitals and two universities. In the second part of the main study, the researcher developed formal and substantive propositions from the qualitative interviews which were substantiated using a cross-case analysis; as a result, a model for accountants’ participation in AIS implementation is proposed. The research shows that the process of influencing accountants to participate in AIS implementation is more complex than the literature suggests. There were many issues that surfaced during the case studies, such as conflict and empowerment which set a foundation for further research about how participation can be secured to help make the implementation of AIS part of an organizational agenda success.
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Nias, Ahmad Mohamad Azmi bin. "The impact of computerised accounting information systems on small and medium enterprises’ information quality, firm strategic decision making and firm performance." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2016. https://ro.ecu.edu.au/theses/1928.
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Today, many Malaysian SMEs are facing problems that hinder the full implementation of computerised accounting information systems (CAIS). These problems are related to human resources incapable of using the systems and organisation’s inability to adopt the technology and align it with the companies’ strategic policy.
The purpose of this study is to empirically test the impact of CAIS on information quality, focusing on the transparency aspects of corporate governance and strategic decision making (SDM). Accounting information systems (AIS) with a ‘good fit’ and ‘highly praised’ corporate governance (CG) practices have been shown to lead to good firm performance. While the literature has examined the effects of AIS fit on firm performance, few studies have looked at the link between CAIS, information quality and firm performance. Further, while the impact of strategic decision making and CG on firm performance has been widely studied, the role of AIS in this relationship is less clear. Since AIS forms the backbone of a firm’s business information infrastructure, both strategic decision-making process and corporate governance, particularly the transparency dimension, rely on information derived from the system.
Using a resource-based view (RBV) framework, hypothesised relationships among variables of interest were examined based on data collected from 336 small and medium size enterprises (SMEs) in Malaysia. Results from partial least square (PLS) analysis suggest that effects of AIS on firm performance were partially mediated by information quality, while a full moderation effect was found for other variables on firm performance.
The results thus demonstrate the importance of information quality, SDM and AIS to a greater height, prompting SMEs to revisit their policies on AIS, staff training and largely transparency to better improve firm performance. Outcomes of this study contribute to the body of knowledge on AIS, information quality and SMEs, while helping to trigger interest among SMEs on the importance of having reliable accounting software to produce quality reports.
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Vipoopinyo, Jarupa. "eXtensible business reporting language semantic error checking for accounting information systems." Thesis, University of Portsmouth, 2013. https://researchportal.port.ac.uk/portal/en/theses/extensible-business-reporting-language-semantic-error-checking-for-accounting-information-systems(d92d189d-ac31-413a-8577-e5152b61e09e).html.
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The financial reporting world has recently faced a number of changes due to the impact of the Internet. Today, the revolution in business communication is accelerating and more data is being shared by a large number of participant users, aside from the company’s internal management, including: clients, business partners, financial market analysts, investors and government regulators. These changes have led to the development of eXtensible Business Reporting Language (XBRL), which is an opensource Internet-based financial reporting language. XBRL is an extension of eXtensible Markup Language (XML) that provides machinereadable tags for each individual data element in each financial statement. XBRL is likely to be used as a platform that offers universal standards for defining business information. XBRL can ease the preparation, analysis, and exchange of business information along each part of financial reporting supply chain and across companies around the world. It can also increase the efficiency for all related users of business data. This study has analysed the accuracy of XBRL outputs by conducting a literature review and by checking the accuracy of the real company XBRL filing submissions that are published publicly. This study has found that there were many errors in these public XBRL documents that were caused either through a few basic common errors or from mistakes in related financial information. Therefore, this study has aimed to discover any possible causes of errors in XBRL filings. It has also aimed to find a way to detect those errors. Consequently, this study conducted a semantic checking system that aimed to detect XBRL errors and so enhance the accuracy of financial statements. To develop the semantic checking system, the results of an error finding analysis were combined, filtered, and classified into each category of errors, including the integration of accounting, business, and technology knowledge to fulfil the system. A process flow for the semantic checking system was created to help understand both the method and the rule. The rules were then set up to determine the different aspect of errors, which had a different method to manage and reduce errors. The semantic checking system was created in terms of the information specification of the XBRL filings. The system was designed to be more practical for the users by presenting the relationship between the real data and accounting practice. Moreover, a prototype was produced and the case study method was applied to prove the development of the system. This step was able to ensure the accuracy of the semantic checking system. Finally, this semantic checking system has been shown to improve the accuracy of XBRL filings. It also emphasises the importance of employing XBRL preparers who are aware of all of the possible issues that may arise while preparing an XBRL-based filing submission.
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Sprangers, William. "Cloud BI : Utmaningar vid implementation av Cloud BI." Thesis, Högskolan i Skövde, Institutionen för informationsteknologi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-19940.
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Business Intelligence (BI) möjliggör för bättre och effektivare beslutsfattande genom att förse beslutsfattare med rätt data vid rätt tid. Ny teknik kommer ständigt inom BI området och att tillämpa Cloud Computing (CC) tillsammans med BI ger många fördelar och ett flertal nya utvecklingsområden. Kombinationen av BI och CC skapar Cloud BI och denna teknologi har fortfarande en relativt låg mognadsnivå men den är under konstant utveckling och i denna rapport diskuteras vilka tekniska och organisatoriska utmaningar som kan tillkomma vid införandet av Cloud BI i en organisation. Det har genomförts intervjuer för att samla in kvalitativ data som kan beskriva detta fenomen och ge en djupare insikt i hur dessa utmaningar påverkar organisationer som vill implementera Cloud BI. Genom att utföra semistrukturerade intervjuer med rum för diskussion så har frågeställningen besvarats. Totalt deltog fem respondenter som arbetar med BI och har kunskap om Cloud BI. Resultatet visar att de tekniska utmaningarna som organisationer stöter på när dom implementerar Cloud BI är (1) tillgång, (2) säkerhet och (3) arkitektur och transport av data. Organisatoriska utmaningar som kan uppkomma är (4) resistans, (5) lagar och regler samt (6) arbetssätt och metod.
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Josilo, Sladana. "Decentralized Algorithms for Resource Allocation in Mobile Cloud Computing Systems." Licentiate thesis, KTH, Nätverk och systemteknik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-228084.
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The rapid increase in the number of mobile devices has been followed by an increase in the capabilities of mobile devices, such as the computational power, memory and battery capacity. Yet, the computational resources of individual mobile devices are still insufficient for various delay sensitive and computationally intensive applications. These emerging applications could be supported by mobile cloud computing, which allows using external computational resources. Mobile cloud computing does not only improve the users’ perceived performance of mobile applications, but it also may reduce the energy consumption of mobile devices, and thus it may extend their battery life. However, the overall performance of mobile cloud computing systems is determined by the efficiency of allocating communication and computational resources. The work in this thesis proposes decentralized algorithms for allocating these two resources in mobile cloud computing systems. In the first part of the thesis, we consider the resource allocation problem in a mobile cloud computing system that allows mobile users to use cloud computational resources and the resources of each other. We consider that each mobile device aims at minimizing its perceived response time, and we develop a game theoretical model of the problem. Based on the game theoretical model, we propose an efficient decentralized algorithm that relies on average system parameters, and we show that the proposed algorithm could be a promising solution for coordinating multiple mobile devices. In the second part of the thesis, we consider the resource allocation problem in a mobile cloud computing system that consists of multiple wireless links and a cloud server. We model the problem as a strategic game, in which each mobile device aims at minimizing a combination of its response time and energy consumption for performing the computation. We prove the existence of equilibrium allocations of mobile cloud resources, and we use game theoretical tools for designing polynomial time decentralized algorithms with a bounded approximation ratio. We then consider the problem of allocating communication and computational resources over time slots, and we show that equilibrium allocations still exist. Furthermore, we analyze the structure of equilibrium allocations, and we show that the proposed decentralized algorithm for computing equilibria achieves good system performance. By providing constructive equilibrium existence proofs, the results in this thesis provide low complexity decentralized algorithms for allocating mobile cloud resources for various mobile cloud computing architectures.-the webinar ID on Zoom: 670-3514-7251, - the registration URL: https://kth-se.zoom.us/webinar/register/WN_EQCltecySbSMoEQiRztIZg
QC 20180518
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Riad, Nancy Ibrahim. "Security of accounting information systems : a cross-sector study of UK companies." Thesis, Cardiff University, 2009. http://orca.cf.ac.uk/55840/.
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The issue of information systems (IS) security has received considerable attention from both academics and professionals. Information systems security has become a major part of core business processes in companies of all sizes and types, and it has become more vital than ever for companies to have an organised, efficient, and proactive security approach to their IS. Despite this importance, a number of significant gaps exist in the academic literature. Most of the previous studies have dealt with IS security or information security in general, without particular attention to accounting information systems (AIS) security. Security research is fragmented, and most previous studies lack an overall and comprehensive view of AIS security issues. Each study has tended to deal with a particular security dimension. In addition, much research on IS security has been overwhelmingly focused on the technical aspects with limited consideration given to non-technical issues such as security policy, training and awareness, risk assessment or security budget. In an attempt to fill these gaps, the current study presents an integrated view of AIS security in UK companies by addressing both the technical and non-technical aspects of security. The current study aims to investigate the AIS security level among UK companies in different industry sectors by investigating the sources and types of AIS security threats, the different types of controls implemented to prevent or reduce security threats, and the existence of a management framework for AIS security within UK companies in different sectors. To achieve the research objectives, the current study employed quantitative and qualitative approaches using a postal questionnaire and semi-structured interviews. The first stage involved sending a postal questionnaire to the IT managers of 800 UK listed companies in different industry sectors. A total of 104 responses were received, of which 65 responses were usable for statistical analysis. The second stage involved conducting nine interviews with IT managers of UK companies. The results indicated that some activities and practices forming the AIS security management framework are well known and undertaken by the majority of UK companies regardless of the industry sector for example AIS security policy, security risk assessment, security incident handling procedures, and a business continuity plan. However, security training and awareness program, security budget, and the British Standard for Information Security (BS 7799) are the most neglected security practices in the majority of companies. The results also showed that UK companies suffer from different types of security incidents however, many incidents go unreported because of the fear of negative publicity and the majority prefer to maintain their brand and to deal with these incidents internally. The results also revealed that employees are now the most common source of AIS security threats facing UK companies. In addition, the results suggested frequent occurrence of some types of security threats, for instance, employees' errors such as unintentional destruction of data by employees, spamming and malware attacks, and employees' sharing of passwords. Moreover, the majority of companies are paying more attention to software, hardware, input, and output security controls. However, more effort must be devoted to organisational and personnel controls.
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Dull, Richard B. "A Visual Approach to Information Systems: An Investigation of the Momentum of Accounting Wealth Changes." Diss., Virginia Tech, 1997. http://hdl.handle.net/10919/30706.
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This study investigates the relationship between three visual representations (two-dimensional, three-dimensional fixed, and three-dimensional rotatable) of multidimensional data, and the subjects' ability to make predictions based on the data. Output of a momentum accounting system was simulated and graphics were rendered based on that information. An interactive computer program was developed and used to administer the laboratory experiment and collect the results.
Subjects made prediction decisions based on the graphics produced for four companies. The companies were stratified based on size (high or low) and growth patterns (high or low). Each subject made predictions for one type representation for each of the four companies. Because of inconsistencies of the sample distributions for the different representations, nonparametric analyses were used to examine the data.
The subjects using the three-dimensional data that could be rotated were found to provide the most accurate predictions. No differences between the treatments were found based on the subject's visual acuity, as measured by the Visual Vividness Imagery Questionnaire (VVIQ). The subjects using the two-dimensional representations were found to take the least amount of time for their predictions.Ph. D.
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Björkman, Jimmy, and Andrej Curcic. "Att stödja och förbättra kundrelationer : - en förtroendefråga inom cloud computing." Thesis, Högskolan i Halmstad, Akademin för informationsteknologi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-27781.
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Cloud computing är en teknik som möjliggör åtkomst till data och lagring av data genom Internet, exempelvis genom Spotify, Google Drive och Dropbox. Denna teknik utnyttjas av företag som gör det möjligt att använda sig av affärssystem som en tjänst via cloud computing. Det har dock visat sig finnas förtroendebrister för den här typen av tjänst bland företag och många tvekar till att använda sig av detta istället för mer traditionella affärsystem. Dessa förtroendebrister kan påverka kundrelationen mellan leverantör och användare för den här typen av tjänst. Med denna uppsats ämnar vi svara på hur företag arbetar med sina kundrelationer och vi ämnar även ge förslag på hur dessa kundrelationer kan stärkas för att förbättra förtroendet för den här typen av tjänst. Vi kommer att beskriva hur aktuell forskning inom området skiljer sig gentemot hur leverantörer av cloud computingaffärsystem faktiskt arbetar med att stödja och förbättra sina kundrelationer.
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Warner, Michael. "Charging and resource control for open distributed systems." Thesis, University of Cambridge, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.307059.
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Brow, Raymond A. "A systems thinking approach to cloud computing that complements the NIST guidance." Thesis, Capitol College, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3585011.
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The move to cloud computing as mandated by the US federal CIO (Kundra, 2010) is one of the key initiatives expected to provide relief from US federal IT budget concerns. NIST was commissioned to provide guidance for the move. Federal agencies expressed concern that the guidance provided to them was deficient and GAO (2012) further stated that more planning was required. There is no research investigating the possible role systems thinking could play for complementing the NIST guidance and enhancing the planning. This study presents systems thinking as a complementary option to the NIST guidance. Using a mixed method, this study demonstrates first, quantitatively through content analysis that the NIST documentation does not take a systems thinking approach. Then secondly, this study qualitatively explores a systems thinking framework to supplement the NIST guidance. The framework is established based upon a thorough review of current scholarship in the areas of systems thinking and cloud computing using the established tools and methods of content analysis. The review of cloud computing demonstrates the diversity, complexity, and uncertainty of the technology. Systems thinking is shown to address just such situations. Based upon the research, a systems thinking framework is created that demonstrates how systems thinking could supplement the NIST guidance on moving to the cloud. Through the application of the framework US federal agencies could more confidently manage the risk of moving US federal assets to the cloud and thereby gain a firmer foothold in arresting the IT budget concerns.
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Mahmoud, Wessam Hussein Abdulghani. "Strategies for Cloud Services Adoption in Saudi Arabia." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7166.
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The adoption rate of cloud computing is low among business organizations in Saudi Arabia, despite the cost-saving benefits of using cloud services. The purpose of this multiple case study was to explore the strategies that information technology (IT) leaders in the manufacturing industry in Saudi Arabia used to adopt cloud computing to reduce IT costs. The target population of this study consisted of 5 IT leaders from 5 different manufacturing companies in Saudi Arabia who successfully adopted cloud computing in their companies to reduce IT costs. Rogers's diffusion of innovation theory was the conceptual framework for this research. Data collected from face-to-face, semistructured interviews and a review of relevant corporate documentation were analyzed using Yin's 5-step data analysis method, which included compiling, disassembling, reassembling, interpreting, and concluding the data. Five themes emerged from the data analysis: identify business needs and requirements, apply value realization metrics, plan for migration, choose the right cloud service provider, and provide adequate training and awareness sessions. The implications of this study for positive social change include the potential to improve the local economy in Saudi Arabia by ensuring the sustainability of firms in the manufacturing industry through the implementation of cost-saving strategies associated with cloud computing adoption.
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Teo, Kuan Wei Edmund. "Automating information assurance for cyber situational awareness within a smart cloud system of systems." Thesis, Monterey, California: Naval Postgraduate School, 2014. http://hdl.handle.net/10945/41451.
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Approved for public release; distribution is unlimited.In a world in which data is being generated in increasing large volumes and is easily accessible to multiple users in a cloud environment, there is a need to maintain situational awareness and information assurance of the data, ensuring the data is being monitored for vulnerabilities. This is especially crucial for military operations where the information being used to support the mission is confidential and readily available throughout the mission. It is essential to maintain the integrity of that information. The need is even more critical when data is being used to help save lives in natural disaster situations. A trio system concept within an enterprise/cloud network is developed in this research to provide situational awareness and command and control abilities to users, for detecting possible cyber attacks on network and computing resources, and maintaining confidentiality, integrity, and availability of critical data within the network. A systems engineering approach was used to develop and propose the solution to ensure information assurance and cyber situational awareness within a smart cloud of system of systems. This thesis provides system diagrams of the proposed architecture focusing on one of the systems using IDEF0 diagrams, and a feature matrix to demonstrate the concept of Detect, Identify, Predict, and React model. A proof-of-concept experiment for the Identify model is discussed.
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Bachvarov, Boris Lyobomirov. "Analysis of the financial accounting sties on the World Wide Web." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2002. http://library.nps.navy.mil/uhtbin/hyperion-image/02Jun%5FBachvarov.pdf.
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Powelson, Steven E. "An Examination of Small Businesses' Propensity to Adopt Cloud-Computing Innovation." ScholarWorks, 2011. https://scholarworks.waldenu.edu/dissertations/990.
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The problem researched was small business leaders' early and limited adoption of cloud computing. Business leaders that do not use cloud computing may forfeit the benefits of its lower capital costs and ubiquitous accessibility. Anchored in a diffusion of innovation theory, the purpose of this quantitative cross-sectional survey study was to examine if there is a relationship between small business leaders' view of cloud-computing attributes of compatibility, complexity, observability, relative advantage, results demonstrable, trialability, and voluntariness and intent to use cloud computing. The central research question involved understanding the extent to which each cloud-computing attribute relate to small business leaders' intent to use cloud computing. A sample of 3,897 small business leaders were selected from a commerce authority e-mail list yielding 151 completed surveys that were analyzed using regression. Significant correlations were found for the relationships between the independent variables of compatibility, complexity, observability, relative advantage, and results demonstrable and the dependent variable intent to use cloud computing. However, no significant correlation was found between the independent variable voluntariness and intent to use. The findings might provide new insights relating to cloud-computing deployment and commercialization strategies for small business leaders. Implications for positive social change include the need to prepare for new skills for workers affected by cloud computing adoption and cloud-computing ecosystem's reduced environmental consequences and policies.
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Igelmo, Victor. "Context-aware augmented reality experiences using cloud-based systems." Thesis, Högskolan i Skövde, Institutionen för ingenjörsvetenskap, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-19172.
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The new reality is about connectivity. From social media to collaborative tools in work environments, people and their devices are highly intercommunicated. This reality also affects the manufacturing industry, which has been developing standards to keep up with technology and take advantage of it. These technologies are encompassed in what has been called Industry 4.0. Out of all the technologies, apart from artificial intelligence, the main drives of Industry 4.0 are considered by many studies augmented reality (AR) and industrial internet of things (IIoT). This thesis suggests that these drivers have been mostly tested either in an isolated fashion or with limited connectivity. The main objective is to explore the advantages of connecting AR, IIoT, and the main source of information in the manufacturing process: product lifecycle management (PLM) systems. Two sub-objectives are extracted from the main one: to study of value created from real-time role-dependent AR information displaying, and to study how the connection AR-IIoT-PLM can affect developing and deploying times of AR experiences. To achieve the mentioned objectives, a case of study is built, and the combined system implemented on it. Following design and creation methodology, an artefact is created, and conclusions are extracted from the design, implementation, and usage stages. Main results are an improvement in developing and deploying time of AR experiences, along with guidelines to extract as much value as possible from the implementation of a combined system of this sort. This thesis includes a discussion section, where the potential of the system is explained and framed within the near future of manufacturing companies.
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Abukrisha, Taha Zakaria. "Socio technical perspective on computer based AIS development and implementation : reflections on recent changes in Egypt." Thesis, University of Essex, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.274305.
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Wang, Zhaohong. "Information-Theoretic Secure Outsourced Computation in Distributed Systems." UKnowledge, 2016. http://uknowledge.uky.edu/ece_etds/88.
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Secure multi-party computation (secure MPC) has been established as the de facto paradigm for protecting privacy in distributed computation. One of the earliest secure MPC primitives is the Shamir's secret sharing (SSS) scheme. SSS has many advantages over other popular secure MPC primitives like garbled circuits (GC) -- it provides information-theoretic security guarantee, requires no complex long-integer operations, and often leads to more efficient protocols. Nonetheless, SSS receives less attention in the signal processing community because SSS requires a larger number of honest participants, making it prone to collusion attacks. In this dissertation, I propose an agent-based computing framework using SSS to protect privacy in distributed signal processing. There are three main contributions to this dissertation. First, the proposed computing framework is shown to be significantly more efficient than GC. Second, a novel game-theoretical framework is proposed to analyze different types of collusion attacks. Third, using the proposed game-theoretical framework, specific mechanism designs are developed to deter collusion attacks in a fully distributed manner. Specifically, for a collusion attack with known detectors, I analyze it as games between secret owners and show that the attack can be effectively deterred by an explicit retaliation mechanism. For a general attack without detectors, I expand the scope of the game to include the computing agents and provide deterrence through deceptive collusion requests. The correctness and privacy of the protocols are proved under a covert adversarial model. Our experimental results demonstrate the efficiency of SSS-based protocols and the validity of our mechanism design.
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Falk, Sebastian, and Andriy Shyshka. "The Cloud Marketplace : A Capability-Based Framework for Cloud Ecosystem Governance." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Informatik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23968.
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Within the last five years, the market of cloud computing has shown rapid growth. However, despite the increasing popularity, researchers highlight numerous concerns regarding limited interoperability of systems hosted by different cloud providers as well as restricted customization of cloud solutions. In order to counter aforemen-tioned challenges, this study investigates the idea of introducing a marketplace for cloud services that leverage the service-oriented architecture (SOA) paradigm and of-fers software solutions, computing capabilities from cloud providers, components developed by third parties, as well as access to integration and audit services. The goal of the study lies in conceptualizing the idea and the evaluation of demand it may raise from the key cloud actors. In this regard, existing frameworks of cloud compu-ting and SOA contributed to the development of an initial model that was further improved through the interviewing process. The results of this study include a capa-bility-based framework for the cloud marketplace which not only clarifies the role and activities of the different actors but also contains the necessary features of the marketplace that are needed to ensure the proper workflow. In addition to that, the actors’ incentives and concerns regarding the marketplace were analyzed by applying SWOT-analysis. While the analysis revealed both positive interest and present de-mand among the actors, the identified weaknesses and threats highlight the need for further investigations in order to put the idea into practice.
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Calis, Gokhan, and Gokhan Calis. "Coding and Maintenance Strategies for Cloud Storage: Correlated Failures, Mobility and Architecture Awareness." Diss., The University of Arizona, 2017. http://hdl.handle.net/10150/625607.
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As a result of evergrowing data and recent interest in storing and analyzing it, distributed storage systems (DSS), which is also known as cloud storage, have become one of the most important research areas in the literature. Not only such networks are being used as backbone systems for companies like Google, Microsoft and Facebook but also they have accelerated the growth of cloud computing, which is an essential business line for institutions such as IBM, Amazon and Salesforce. In this dissertation, the focus is on the storage side of cloud in order to address the important questions in designing such systems. First, coding theoretic approach is taken to handle correlated failures of multiple storage nodes. In particular, this dissertation studies distributed storage systems that can provide resilience against correlated failure patterns that affect the availability of multiple storage nodes, i.e., power loss that may affect multiple disks. Maximum file size that can be stored in such DSS is studied and then optimal code constructions are provided. This dissertation also studies cloud storage systems that prevent data loss from mixed failure patterns of disks and sectors in disk drives. Specifically, a general code construction is proposed to overcome such failures for any given parameter set. Due to its large field size requirement of proposed construction, a relaxation on the efficiency of storage system is considered to provide codes with smaller field sizes. Maintenance of cloud storage systems is also studied. To that end, this dissertation first studies the maintenance of DSS that include a backup node, which is called hierarchical DSS. Hierarchical DSS can model cellular networks such as femtocell as well as caching in wireless networks. In particular, we present an upper bound on the file size that can be stored over hierarchical DSS and propose optimal code constructions. Then, maintenance cost and data access cost for users of such DSS are studied. Lastly, mobility effects of cloud storage over wireless devices are studied. Specifically, an analysis on the mobile cloud storage system that initiates the maintenance process after certain number of devices remains in the network is performed and different maintenance strategies are proposed that are optimal with respect to average cost in certain mobility regimes.
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Forde, Edward Steven. "Security Strategies for Hosting Sensitive Information in the Commercial Cloud." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3604.
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IT experts often struggle to find strategies to secure data on the cloud. Although current security standards might provide cloud compliance, they fail to offer guarantees of security assurance. The purpose of this qualitative case study was to explore the strategies used by IT security managers to host sensitive information in the commercial cloud. The study's population consisted of information security managers from a government agency in the eastern region of the United States. The routine active theory, developed by Cohen and Felson, was used as the conceptual framework for the study. The data collection process included IT security manager interviews (n = 7), organizational documents and procedures (n = 14), and direct observation of a training meeting (n = 35). Data collection from organizational data and observational data were summarized. Coding from the interviews and member checking were triangulated with organizational documents and observational data/field notes to produce major and minor themes. Through methodological triangulation, 5 major themes emerged from the data analysis: avoiding social engineering vulnerabilities, avoiding weak encryption, maintaining customer trust, training to create a cloud security culture, and developing sufficient policies. The findings of this study may benefit information security managers by enhancing their information security practices to better protect their organization's information that is stored in the commercial cloud. Improved information security practices may contribute to social change by providing by proving customers a lesser amount of risk of having their identity or data stolen from internal and external thieves
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Enslin, Zacharias. "Cloud computing : COBIT-mapped benefits, risks and controls for consumer enterprises." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/20116.
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Thesis (MComm)--Stellenbosch University, 2012.ENGLISH ABSTRACT: Cloud computing has emerged as one of the most hyped information technology topics of the decade. Accordingly, many information technology service offerings are now termed as cloud offerings. Cloud computing has attracted, and continues to attract, extensive technical research attention. However, little guidance is given to prospective consumers of the cloud computing services who may not possess technical knowledge, or be interested in the in-depth technical aspects aimed at information technology specialists. Yet these consumers need to make sense of the possible advantages that may be gained from utilising cloud services, as well as the possible incremental risks it may expose an enterprise to. The aim of this study is to inform enterprise managers, who possess business knowledge and may also be knowledgeable on the main aspects of COBIT, on the topic of cloud computing. The study focuses on the significant benefits which the utilisation of cloud computing services may bring to a prospective consumer enterprise, as well as the significant incremental risks this new technological advancement may expose the enterprise to. Proposals of possible controls that the prospective consumer enterprise can implement to mitigate the incremental risks of cloud computing are also presented.
AFRIKAANSE OPSOMMING: “Cloud computing” (wolkbewerking) het na vore getree as een van die mees opspraakwekkende inligtingstegnologieverwante onderwerpe van die dekade. Gevolglik word talle inligtingstegnologie-dienste nou as “cloud”-dienste aangebied. Uitgebreide aandag in terme van tegnologiese navorsing is en word steeds deur “cloud computing” ontlok. Weinig aandag word egter geskenk aan leiding vir voornemende verbruikers van “cloud”-dienste, wie moontlik nie tegniese kennis besit nie, of nie belangstel in die diepgrondige tegniese aspekte wat op inligtingstegnologie-spesialiste gemik is nie. Tog moet hierdie verbruikers sin maak van die moontlike voordele wat die gebruik van “cloud”-dienste mag bied, asook die moontlike inkrementele risiko’s waaraan die onderneming blootgestel mag word. Die doel van hierdie studie is om die bestuurders van ondernemings, wie besigheidskennis besit en moontlik ook kundig is oor die hoof aspekte van COBIT, in te lig oor wat “cloud computing” is. Die studie fokus op die beduidende voordele wat die benutting van “cloud computing”-dienste aan die voornemende verbruikersonderneming mag bied, asook die beduidende inkrementele risiko’s waaraan die onderneming blootgestel mag word as gevolg van hierdie tegnologiese vooruitgang. Voorstelle van moontlike beheermaatreëls wat die voornemende verbruikersonderneming kan implementeer ten einde die inkrementele risiko’s van “cloud computing” teë te werk word ook aangebied.
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Wood, William J. "Exploring Firm-Level Cloud Adoption and Diffusion." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7776.
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Cloud computing innovation adoption literature has primarily focused on individuals, small businesses, and nonprofit organizations. The functional linkage between cloud adoption and diffusion is instrumental toward understanding enterprise firm-level adoption. The purpose of this qualitative collective case study was to explore strategies used by information technology (IT) executives to make advantageous enterprise cloud adoption and diffusion decisions. This study was guided by an integrated diffusion of innovation and technology, organization, and environment conceptual framework to capture and model this complex, multifaceted problem. The study’s population consisted of IT executives with cloud-centric roles in 3 large (revenues greater than $5 billion) telecom-related companies with a headquarters in the United States. Data collection included semistructured, individual interviews (n = 19) and the analysis of publicly available financial documents (n = 50) and organizational technical documents (n = 41). Data triangulation and interviewee member checking were used to increase study findings validity. Inter- and intracase analyses, using open and axial coding as well as constant comparative methods, were leveraged to identify 5 key themes namely top management support, information source bias, organizational change management, governance at scale, and service selection. An implication of this study for positive social change is that IT telecom executives might be able to optimize diffusion decisions to benefit downstream consumers in need of services.
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Sumkaew, Nuatip. "Management accounting changes and the interaction effect of management accounting practices and integrated information systems on organisational performance : evidence from Thailand." Thesis, University of Newcastle upon Tyne, 2016. http://hdl.handle.net/10443/3269.
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The overall objective of this research was to examine phenomenon of management accounting changes in the context of Thailand, through exploring changes of management accounting practices (MAPs) and examining underlying influential factors with the use of contingency theory and diffusion of innovations theory. Furthermore this study aims to shed some light on the interaction effect of MAPs and integrated information systems (IISs) on organisational performance. A mixed method research strategy was adopted including questionnaires survey and one-to-one interviews. The study includes five findings: three mains and two ancillaries. First, MAPs have remained relatively unchanged over the period of 2001-2012, in particular conventional MAPs are still dominant, but there are signs of diffusion of advanced MAPs (i.e. Activity-based Costing (ABC) and Balanced Scorecards (BSC)). Second, using binary logistic regression analyses, results indicate that environmental uncertainty, differentiation strategy and IIS implementation promote MAP adoption whereas a decentralised structure and organisational culture are barriers. Third, MAPs and IISs do not have any interaction effect on organisational performance; however, individually they do have positive direct impacts on organisational performance. Additionally, the considered reasons for adoption or rejection of advanced MAP are unveiled as external consultants, following other Thai lead organisations, a lack of knowledge and resources, and a lack of top management support. Finally, organisational outlook of the top manager groups (culture perspective) influenced the advanced MAP usages. Organisations with top managers reflecting flexibility values tend to use more advanced MAPs than those reflecting control values. This study contributes to the existing knowledge of MAP changes by adding Thai organisational and cultural dimensions. This study also contributes to the inspiration for academics and practitioners to be concerned about the interaction effect of MAP adoption and IIS implementation on organisational performance (including financial and non-financial performance).
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Goméz, Villanueva Daniel. "Secure E-mail System for Cloud Portals : Master Thesis in Information and Communication Systems Security." Thesis, KTH, Skolan för informations- och kommunikationsteknik (ICT), 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-108080.
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Email is a well established technology used worldwide for enterprise and private communication through the Internet. It allows people to communicate using text, but also other information formats used either as HTML or attached files. The communication is performed without the need of synchronized endpoints, based on the use of email servers that take care of storing and forwarding email letters. All these properties and much more standardized ones do not include security, which makes the choice of service provider hard when the letters sent in the email system include sensitive information. In the last few years there has been a big interest and growth in the area of cloud computing. Placing resources (computers, applications, information) out of local environments, thanks to the high speed connections in the Internet, provides countless possibilities. Actually, even email systems can be deployed in cloud computing environments, including all the email services (interface, client, and server) or a part of them. From a security point of view, the use of cloud computing leads to many threats generated by external parties and even the cloud providers. Because of these reasons, this work intends to present an innovative approach to security in a cloud environment, focusing on the security of an email system. The purpose is to find a solution for an email system deployable in a cloud environment, with all the functionality deployed on a external machine. This email system must be completely protected, minimizing the actions taken by the user, which should just connect to a portal through a web browser. Along this report there are details about the foundations, progress and findings of the research that has been carried out. The main objectives involve: researching on the concepts and state of the art of cloud computing, email systems and security; presenting a cloud computing architecture that will take care of the general aspects of security; designing an email system for that architecture that contains mechanisms protecting it from the possible security threats; and finally, implementing a simplified version of the design to test and prove the feasibility of it. After all the mentioned activities, the findings are commented, mentioning the applicability of research results to the current situation. Obviously, there is place for more research in depth of several topics related to cloud computing and email, that is why some of them are suggested.
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Haywood, Dana. "The Relationship between Nonprofit Organizations and Cloud Adoption Concerns." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4372.
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Many leaders of nonprofit organizations (NPOs) in the United States do not have plans to adopt cloud computing. However, the factors accounting for their decisions is not known. This correlational study used the extended unified theory of acceptance and use of technology (UTAUT2) to examine whether performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habit can predict behavioral intention (BI) and use behavior (UB) of NPO information technology (IT) managers towards adopting cloud computing within the Phoenix metropolitan area of Arizona of the U.S. An existing UTAUT2 survey instrument was used with a sample of IT managers (N = 106) from NPOs. A multiple regression analysis confirmed a positive statistically significant relationship between predictors and the dependent variables of BI and UB. The first model significantly predicted BI, F (7,99) =54.239, p -?¤ .001, R^2=.795. Performance expectancy (β = .295, p = .004), social influence (β = .148, p = .033), facilitating conditions (β = .246, p = .007), and habit (β = .245, p = .002) were statistically significant predictors of BI at the .05 level. The second model significantly predicted UB, F (3,103) = 37.845, p -?¤ .001, R^2 = .527. Habit (β = .430, p = .001) was a statistically significant predictor for UB at a .05 level. Using the study results, NPO IT managers may be able to develop strategies to improve the adoption of cloud computing within their organization. The implication for positive social change is that, by using the study results, NPO leaders may be able to improve their IT infrastructure and services for those in need, while also reducing their organization's carbon footprint through use of shared data centers for processing.
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Sackey, Frankie Nii A. "Strategies to Manage Cloud Computing Operational Costs." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/6106.
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Information technology (IT) managers worldwide have adopted cloud computing because of its potential to improve reliability, scalability, security, business agility, and cost savings; however, the rapid adoption of cloud computing has created challenges for IT managers, who have reported an estimated 30% wastage of cloud resources. The purpose of this single case study was to explore successful strategies and processes for managing infrastructure operations costs in cloud computing. The sociotechnical systems (STS) approach was the conceptual framework for the study. Semistructured interviews were conducted with 6 IT managers directly involved in cloud cost management. The data were analyzed using a qualitative data-analysis software to identify initial categories and emerging themes, which were refined in alignment with the STS framework. The key themes from the analysis indicated that successful cloud cost management began with assessing the current environment and architecting applications and systems to fit cloud services, using tools for monitoring and reporting, and actively managing costs in alignment with medium- and long-term goals. Findings also indicated that social considerations such as fostering collaboration among all stakeholders, employee training, and skills development were critical for success. The implications for positive social change that derive from effectively managing operational costs include improved financial posture, job stability, and environmental sustainability.
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Saracina, Tara Honea. "AN EXAMINATION OF THE USE OF ACCOUNTING INFORMATION SYSTEMS AND THE SUCCESS OF SMALL BUSINESSES IN SOUTH CAROLINA." NSUWorks, 2012. http://nsuworks.nova.edu/hsbe_etd/102.
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The purpose of this study was to explore the relationship between the use and sophistication of accounting information systems (AISs) and the success of small businesses in South Carolina. Additionally, this study explored the variables that influence South Carolinian small business owners/managers in the extent of adoption (sophistication) of AISs. This study applied the contingency theory of management accounting information systems as the theoretical foundation of the study. The study sought to fill the gap in the literature related to the use of accounting information systems in small businesses. Previous empirical studies of owner/manager behavior have resulted in conflicting findings with respect to accounting and business processes and systems utilized in small businesses. The research question central to this study was whether or not the sophistication of accounting information systems improved the success of South Carolina small businesses. The researcher expected to find that businesses owned by individuals with business-related education and previous business experience would be using more sophisticated AISs, and therefore be more successful. The results of the study did show a positive relationship between the sophistication of the AIS and higher levels of sales in small businesses. Also, the study found a significant positive relationship between the importance the owner/manager placed on AISs and the sophistication of the AIS. The findings indicated no positive significantly related differences in the sophistication of accounting information systems and owner/manager education, experience, ethnicity, or gender.
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Ema, Ismat. "Sensitive Data Migration to the Cloud." Thesis, Luleå tekniska universitet, Institutionen för system- och rymdteknik, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-64736.
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Jarrar, Nazmi Saeb. "The impact on organizational performance of contextual factors, strategy and management control systems." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2009. https://ro.ecu.edu.au/theses/1883.
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This dissertation examined antecedents of the use of contemporary management control systems (MCS) by testing the alignment of strategic and contextual variables with variables of contemporary systems of control in the organization. The study further explored the performance consequences of the implementation of these control systems, and the manner in which strategy can influence the organization’s control culture and management accounting practices. The impact of contextual factors, notably size and structural arrangements, such as decentralization and diversification, on management's choice of control systems were also examined. Hence, the study addressed the need for a better understanding of the association between variables across the four organizational areas of context, strategy, control and performance and attempted to bridge existing gaps in the body of knowledge in relation to the nature of the relationship between variables in these areas.
Contributions of this study to existing knowledge include the integration of different relationships, across the study variables, that were separately tested in previous research, the validation of a multi-dimensional model, suggested by Langfield-Smith (1997), to measure organizational strategic orientation, the use of several theories from different disciplines to predict the different relationships included in the study model and the investigation of relationships that have been little documented or not specifically explored.
Twenty seven research hypotheses were developed and tested: the first six hypotheses concerned predicted causal relationships between the organizational strategic orientation (i.e., entrepreneurial vs. conservative) and management control systems, notably, participative budgeting, activity based costing (ABC), total quality management (TQM), just in time (JIT), innovation, and the balanced scorecard (BSC). A further fifteen hypotheses explored the effect of the organizational contextual variables of size, decentralization, and diversification on the use of these control systems. Finally, the remaining six hypotheses tested the relationship between organizational performance and the adoption of the specified MCS in the organization.
The hypotheses were tested on a randomly selected sample of Australian manufacturing organizations through a questionnaire survey addressed to the senior management of each organization. A correlation matrix for the study constructs followed by a structural equation modeling approach was conducted to test the relationships between the variables of the study. The results of the study generated a number of highly significant correlations in support of the hypotheses. Participative budgeting and innovation proved to be more likely associated with entrepreneurial strategies, rather than conservative strategies; ABC was found to be positively associated with the size of the organization, TQM was found to be associated with decentralized structural arrangements, while BSC was positively associated with firm diversification. Both innovation and BSC were found to have significant positive effects on organizational performance.
The study is expected to benefit recent and future MCS implementers by directing their attention to appropriate use of these initiatives when certain contexts and strategic priorities are in place. The findings are also expected to advance the developed theory and add significantly to our knowledge of the inter-relationships between context, strategy, control systems and performance in manufacturing organizations.
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Kaiser, Md Emrul. "Adoption of cloud computing in Australian agricultural industries." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2017. https://ro.ecu.edu.au/theses/2011.
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The agricultural industry is integral to efforts of governments to feed an increasing world population. Its importance for the production of animals, plants, fibre, biofuel, has increased as climate change and other economic factors impact on food security.
Innovations in technologies and portable devices have made positive impacts in agriculture. Farm management software, precision agriculture, automatic power systems, GPS sensors, RFID and crop sensors are now widely used in agricultural production systems throughout the world. Portable devices are pervasive in all parts of society including the agricultural industry. Cloud computing has brought new opportunities in the agricultural industry to increase productivity by providing new approaches to process and store agricultural data acquired from the field to large datacentres. The adoption of this technology is dependent on agricultural industry stakeholders understanding of how this innovative technology could be best used in their agricultural and business practices.
The aim of this research is to investigate the factors determining the adoption of cloud computing (CC) in the agricultural industry in Australia. The research assessed the current understanding and usages of cloud computing in agricultural industry and examined the drivers and barriers in the adoption of the technology. A framework for the cloud computing adoption was also developed for an Australian agriculture context.
The research was carried out as a case study based approach using mixed methods methodology. It consists of a literature review, questionnaires, interviews and quantitative data collection. This study carried out a situational analysis for different agricultural companies to understand their current situation regarding their IT infrastructure. Questionnaires and interviews were conducted for data collection and analysis of the current situation. Both private and government agricultural companies were investigated for the study. A total of 250 Australian agricultural companies, farm associations, farm federations and small farms were invited to participate in this research. System integrators and cloud solution providers, ICT solutions providers as well as organisations which are involved in agriculture research were contacted to take part in the questionnaire and interview study. This research gathered and analysed data related to agencies infrastructure, service providers (both internal and external), computer systems, database, applications, existing or future cloud services. Various hypotheses were examined to understand the influence of cloud computing adoption factors in the Australian agricultural industry. The hypotheses were designed based on Technological, Organisational and Environmental (TOE) framework, Diffusion of Innovation (DOI) theory and Technology Acceptance Model (TAM) which assist in determining positive or negative influence of the factor to adopt or reject new technology, particularly cloud computing in agriculture.
Based on findings of this research a framework was developed for the cloud computing adoption in Australian agricultural industry for both private and government sectors. Questionnaire and interview analysis revealed four major elements which influence the adoption of cloud computing in Australian agriculture. These included Organisational, People, Technological and Environmental elements. Each element included a list of crucial factors of cloud computing adoption. Considerations and suggestions regarding adoption were developed in the proposed framework.
The research provides further insight into the cloud computing adoption in the Australian agricultural industry context and provides strategies to private and government agricultural industries which will assist agricultural stakeholders to determine the best approaches its integration into current agricultural and business processes.
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Mahmoud, Ali Gabir Salih Ali. "Impact of the contemporary manufacturing environment on cost accounting information systems "an Egyptian case study"." Thesis, University of Hull, 2000. http://hydra.hull.ac.uk/resources/hull:4638.
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This thesis examines the relevance of current cost accounting systems to the manufacturing environment. Egyptian manufacturing companies in the ex-public industrial sector have suffered from relatively various obstacles, with problems in production planning and control in particular. These impediments were responsible for negative effects on costs and caused low profitability for these companies in most years. Cost accounting systems were basically established for the purpose of preparing financial statements not for operational control.The literature was reviewed to explore changes in the manufacturing environment with emphasis on the developments in production planning and control systems and also to investigate the developments in cost accounting systems.To examine this research phenomenon empirically, a case study was conducted in an Egyptian EI-Nasr automotive manufacturing company. Data was collected from published and unpublished reports and by semi-structured interviews within the case company.The thesis is divided into two main parts: Part I to cover the literature review in this area. Part II for the case study analysis. The study covered three major areas of analysis. First is an overview of all factors which shape the old and new manufacturing environments and the developments in the systems of production planning and control. Second is a detailed investigation of the traditional and new cost accounting systems. Third is the main findings and conclusion including exposing the relationship between the different planning and control systems and the various cost accounting systems. It also includes a wide range of suggestions for improving the cost accounting systems of the studied case company.The major findings of this study were that manufacturing environment played a significant role in designing cost accounting systems. It concluded that planning capabilities of the company and suppliers play a significant role in the process of cost reduction and improve the competitive position.
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Hassan, Eid Awad Abd El-Sayed. "A theoretical and empirical study of performance measurement : a challenge for management accounting information systems." Thesis, University of Hull, 2001. http://hydra.hull.ac.uk/resources/hull:5607.
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Management accounting information systems (MAISs) play an important role in supporting continuous improvement efforts and management decision-making activities. MAISs provide manufacturing companies with internal financial and some non-financial information required for the three essential functions of planning, controlling and performance measurement. According to Drury (2000), "management accounting systems accumulate, classify, summarize and report information that will assist employees within an organization in their decision-making, planning, control and performance measurement activities". Performance measurement is one of the most important aspects of MAISs. The development of the concept of performance measurement is the direct result of several dramatic changes in the way today's business environment is structured and how companies employ world class manufacturing (WCM) philosophies or techniques to compete for marketplace advantages. These changes have impacted on the way companies are organised and in skills required to manage, motivate, and empower the workforce to support continuous improvement. Other changes, especially in the Egyptian manufacturing environment, have come from the effect of international agreements, such as General Agreement on Tariffs and Trade (GATT) and World Trade Organisation (WTO), and organisational pressures, such as the ISO 9000 programme. This thesis presents a theoretical and empirical study to determine 'what', why', and 'how' performance measurement systems (PMSs) are changing, as a challenge for MAISs, with the adoption of Just in Time (JIT) and Total Quality Management (TQM) philosophies. A discussion of these questions is presented in Chapter 8. In order to investigate how PMSs can best be used to support the continuous improvement philosophy of JIT and TQM, a model for developing PMSs in a JIT and TQM environment was constructed (see Figure 8.1). This study has used a qualitative method of research. The research findings and the model for developing PMSs in a JIT and TQM environment have been obtained from a literature review and data collected from two Egyptian pharmaceutical companies. The model, as it stands, is exploratory in nature. It proposes a body of ideas that form a new theory formulated for developing PMSs in a JIT and TQM environment. The model could be applicable to manufacturing companies, which have started or plan to implement JIT and TQM philosophies, since it provides a framework for the development and use of PMSs, rather than prescriptive lists of measures and reports that should be used. Norreklit (2000) indicated that models are needed which deepen our understanding of how PMSs are created, and to this end MAISs research has to make its contribution.
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Shanikat, Mohammed. "Organisational change and accounting information systems a case study of the privatisation of Jordan Telecom /." Access electronically, 2008. http://ro.uow.edu.au/theses/103.
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Ayoub, Abdul-Rahman. "Impact of Organisational Culture on Implementation Success of Accounting Information Systems in Canada and Lebanon." Thesis, Curtin University, 2020. http://hdl.handle.net/20.500.11937/81987.
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Accounting information systems may fail resulting in financial, social, environmental, and economic catastrophes. The reasons underlying these failures are not well investigated yet. While technical causes may play a role, non-technical grounds may be of significant impact. Policymakers mistakenly rush into stipulating new laws to curb such happenings. However, the financial scandals resulting from AIS fraudulent manipulations have never, yet, come to an end. This thesis investigates the impact of organizational culture on AIS success in Lebanon and Canada and brings in foundational contributions and pioneering insights for future research focusing on the interplay between culture and information systems.
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Dimitrios, Rekleitis. "Cloud-based Knowledge Management in Greek SME’s." Thesis, Linnéuniversitetet, Institutionen för informatik (IK), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-78715.
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Nowadays, Cloud Technologies are commonly used for a lot of large organizations to aid knowledge sharing. This brings some benefits to the organization by reducing the cost of the charges, improve security, enhance content accessibility, improve efficiency etc. On the other hand, Small and Medium Enterprises (SMEs) tend to manage their information in more informal way by not using the specific language or terminology of KM. Moreover, Small and Medium enterprises do not trust the adoption of cloud-based techniques for managing information for many reasons that discussed later. This thesis tries to provide the benefits and drawbacks of cloud-based Knowledge Management techniques in Greek SMEs and also to find how knowledge processes are used in Greek SMEs according to cloud-based Knowledge Management techniques. Also, through this work I will come up with the benefits and drawbacks of applying cloud-based techniques for managing information-knowledge in SMEs. To accomplish this, I derived with a methodology that is based on qualitative approach. More specifically, I provide an exhaustive literature review and then I contacted with five SMEs in Greece to explore, using different techniques, if these SMEs can benefit from the cloud-based Knowledge Management techniques and how indent are for adopting cloud-based Knowledge Management techniques in their organization. I realized that three of the SMEs are using cloud-based techniques for Knowledge Management, where the two of them does not. To be more specific one of these two SMEs does not manage its knowledge at all. However, all of the five organizations showed a great interest to adopt cloud-based and information system technologies for Knowledge Management. At the end, this work comes up with the following important findings and insights, as well: Cloud-based Knowledge Management techniques can bring a lot of benefits in terms of cost savings and performance. However, this suits the right and efficiently use of cloud-based techniques. The lack of using efficiently cloud-based Knowledge Management techniques may lead to some drawbacks, such as reduction on the performance of the organization and reduction on the savings. This thesis also discusses some points for future direction such as the analysis of a larger space of organizations, the investigation of quantitative analysis and also the combination of both (qualitative and quantitative).
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Ward, Mattias, and Magnus Pettersson. "Cloud Computing : Vilka svenska företag lämpar det sig för?" Thesis, Örebro universitet, Handelshögskolan vid Örebro universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-14789.
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Cloud computing spås av många som framtiden för IT och innebär att man över internet hyr datorkraft och programvara istället för att köpa in datorer och mjukvarulicenser till företaget. Då mycket av den forskning som finns syftar till främst amerikansk kontext har den här undersökningen genomförts med fokus på svenska företag. Den här undersökningen syftar till att ta reda på vilka typer av företag i Sverige som har störst respektive minst nytta av cloud computing och har genomförts med hjälp av kvalitativa intervjuer med fyra svenska IT-företag. I undersökningen framkommer det att det kan vara svårt att hitta en specifik bransch eller storlek av företag som är speciellt väl lämpat för att använda sig av cloud computing, det gäller snarare att utifrån en specifik verksamhet undersöka hur man på bästa sätt kan dra nytta av cloud computing. Däremot finns vissa förutsättningar som skiljer olika företagstyper åt när det gäller cloud computing som presenteras i uppsatsen.