Martin Quinn and Erik Strauss contribute to the Routledge Companion to Performance Management and Control
Martin Quinn and Erik Strauss publish a chapter entitled “The Cloud and Management Accounting and Control” in the Routledge Companion to Performance Management and Control / Elaine Harris. They suggest that cloud technologies offer many advantages to businesses at present but there are of course disadvantages, centred mainly on security issues.
However, they argue that it is reasonable to suggest that advantages such as reduced costs, scalable systems, portability and increased processing capability outweigh the security issues. From the Management Accounting Systems’ and Management Control Systems’ view, it would seem without doubt that cloud technologies improve both by, for example, allowing firms take advantage of processing or systems capabilities previously unaffordable or by increasing the pervasiveness of management control throughout an organization.