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The Impact of Cloud Infrastructure on Business Value: A Qualitative Analysis

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Reshaping Accounting and Management Control Systems

Part of the book series: Lecture Notes in Information Systems and Organisation ((LNISO,volume 20))

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Abstract

The interpretation of organizations like dynamic entities imposes some fundamental challenges for today’s managers. Firms have not derived value simply by linking IT to their business processes: they have learned how to benefit from IT by developing a competency in creating and evolving an IT architecture, able to identify and implement the organization’s strategic objectives. Cloud computing represents a possible answer to companies’ needs of flexibility, giving them the chance to implement new services more quickly than the past and without expensive capital investments. The aim of this work is to analyze the impact of cloud (in short, from now on the term “Cloud” will be used as “Cloud Computing”) on value creation opportunities for companies that decide to migrate their IT infrastructure toward the on-demand model. The assumption that similar choices, from a technological point of view, can imply various value expectations has been attested through the cross-analysis of two companies that both chose public cloud, but starting from deeply different motivations.

Although this work is the result of a common will, every paragraph has been written by a single author, particularly:

– 1st and 2nd sections by Roberto Candiotto.

– 3rd and 4th sections by Silvia Gandini.

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Notes

  1. 1.

    http://www.nist.gov/

  2. 2.

    Here are some paradigms promising to deliver IT as a service: web, data center, service-oriented architecture, grid computing, P2P computing, market-oriented computing.

  3. 3.

    Basing on this model, each hype cycle drills down into the five key phases of a technology’s life cycle: the evolution starts from a breakthrough moment (Technology Trigger), goes through a period of extreme excitement (Peak of Inflated Expectations), then of disillusionment (Trough of Disillusionment), and can finally arrive to a true understanding of the technology’s applicability, risks, and benefits (Slope of Enlightenment), before the rapid growth phase of adoption begins (Plateau of Productivity). Cfr.: http://www.gartner.com/

  4. 4.

    According to Gartner, in 2014 cloud was at the end of the third phase (Trough of Disillusionment).

  5. 5.

    http://www.garanteprivacy.it

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Correspondence to Roberto Candiotto .

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Candiotto, R., Gandini, S. (2017). The Impact of Cloud Infrastructure on Business Value: A Qualitative Analysis. In: Corsi, K., Castellano, N., Lamboglia, R., Mancini, D. (eds) Reshaping Accounting and Management Control Systems. Lecture Notes in Information Systems and Organisation, vol 20. Springer, Cham. https://doi.org/10.1007/978-3-319-49538-5_6

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