Controlling und Cloud Computing – Wie die Cloud den Informationsfluss in KMU ändert

Gerhard Kristandl, Martin Quinn, Erik Strauss

Research output: Contribution to journalArticle


The information processing capacities in SME are often restricted by the relative lack of resources, leading to limitations in information provision for management accounting. However, information processing capacities can be improved by accessing affordable technology such as the cloud. This paper discusses the impact of cloud computing on a management control system in SME. Based on four information characteristics (scope, timeliness, aggregation, integration) as defined by Chenhall and Morris (1986) using a contingency approach, as well as results from expert interviews and a survey among 139 companies, we show an impact of cloud computing on the information flows in management control systems. For the management accounting function, this indicates an improvement of the information processing capacities of SME by cloud computing.

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Original languageGerman
Pages (from-to)281-304
JournalZeitschrift fuer KMU und Entrepreneurship
Issue number3-4
Publication statusPublished - 2015

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