Cloud Computing Adoption in Australia: Some Evidence from the Forensic Industry
The purpose of this paper is to empirically examine the state of cloud computing adoption in Australia. I specifically focus on the drivers, risks, and benefits of cloud computing from the perspective of IT experts and forensic accountants. I use thematic analysis of interview data to answer the research questions of the study. The findings suggest that cloud computing is increasingly gaining foothold in many sectors due to its advantages such as flexibility and the speed of deployment. However, security remains an issue and therefore its adoption is likely to be selective and phased. Of particular concern are the involvement of third parties and foreign jurisdictions, which in the event of damage may complicate litigation and forensic investigations. This is one of the first empirical studies that reports on cloud computing adoption and experiences in Australia.
Dr Ogan Yigitbasioglu is a Lecturer at QUT and has previously worked as Assistant Professor at the Hanken School of Economics in Finland. Ogan’s research interests lie at the interaction of accounting and information systems. He published in the areas of performance dashboards, cloud computing, and collaborative information systems in journals such as the International Journal of Accounting Information Systems and the International Journal of Physical Distribution and Logistics Management. He is a member of the Forensic Accounting Research Group at QUT.