Introduction
Cloud computing becomes more and more common in our life, as an illustration, people
could store their photos or documents online and access them whenever they want. More
importantly, cloud computing is widely adopted in commercial sector, as a consequence,
cloud based accounting information system (AIS) emerges. It provides accounting
departments another approach to retrieve more resources and expertise. However, some
other issues, e.g. cost and flexibility, arise at the same time. This report comprises three
sections, including overview of cloud computing, changelings and benefits concerning
cloud based AIS adoption as well as recommendations of success factors for cloud based
AIS adoption.
Section 1: Overview of Cloud Computing
1.1 Definition of Cloud Computing
Currently, there are a wide range of definitions for cloud computing. Among those,
the definition from National Institute of Standards and Technology (NIST) is most
widely recognized. NIST defines cloud computing as “a model for enabling
ubiquitous, convenient, on-demand network access to a shared pool of configurable