ABSTRACT Much has been written about the adoption and benefits of cloud computing in different contexts, yet it is not clear how cloud computing has affected the practice of accounting. This empirical study applies transaction cost economics to explore the risks of cloud-based accounting systems and services in Australia and it identifies several risk mitigation strategies adopted by organisations. The findings based on interviews with accounting practices, amongst others, are classified according to the Technology-Organisation-Environment framework. The evidence suggests that cloud accounting not only introduces specific risks to the “accounting process” but some of the known risks associated with other cloud-based applications are more pronounced. While transaction-specific factors such as vendor selection and contractual arrangements were considered important as risk mitigation strategies, internal measures including policy development and staff training were seen as critical to cloud accounting.

中文翻译：

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云会计风险和缓解策略：来自澳大利亚的证据

摘要有关在不同环境中采用云计算和收益的文章很多，但尚不清楚云计算如何影响会计实务。这项实证研究运用交易成本经济学来探讨澳大利亚基于云的会计系统和服务的风险，并确定了组织采用的几种风险缓解策略。根据对会计实务的访谈等发现的结果，根据技术，组织，环境框架进行了分类。有证据表明，云会计不仅会给“会计流程”带来特定的风险，而且与其他基于云的应用程序相关的一些已知风险也会更加明显。