Expected benefits and perceived risks of cloud computing: an investigation within an Italian setting

ABSTRACT

Over the past several years, cloud computing has increasingly been regarded as able to improve efficiency within organisations. The aim of this study is to address under-investigated issues related to the implementation of cloud computing, with a particular focus on expected benefits and the perception of risks. Towards this aim, on the basis of an adapted version of the technology acceptance model, we carried out a semi-structured survey among first-time cloud computing users to identify expected benefits and perceived risks. The survey of this study included a sample of 130 individuals in 65 enterprises located within Italy. We chose an Italian setting because it is characterised by an increasing number of programmes that emphasise the importance of cloud computing and support its wide dissemination. The findings of this study identify possible areas for improvement within the implementation phases of cloud computing.

KEYWORDS:

• Cloud computing
• expected benefit
• perceived risk
• technology acceptance model

Notes on contributors

Adele Caldarelli is the head of the Department of Economics, Management, Institutions of the University of Naples Federico II. She is Professor of Accounting and she actively undertakes teaching activities and advises students of the Master Degree in Accounting and Management Accounting. She also supervised many Ph.D. students of the Department. Throughout her career in academia hers research combined hers interest in management accounting, risk management, and accounting.

Luca Ferri holds a Ph.D. in Management Accounting from the University of Naples Federico II. His current research interests include emerging technologies, risks, information systems, and cloud computing. He is interested in qualitative methodologies for Accounting, Management Accounting, and risks research.

Marco Maffei holds a Ph.D. in Accounting from the University of Naples Federico II and is Associate Professor in Accounting at the Department of Economics, Management, Institutions of the University of Naples Federico II, where he actively undertakes teaching activities and advises students of the Master Degree in Accounting and Management Accounting. He also advises and coordinates a group of three Ph.D. students of the Department and other two from foreign Universities, interested in qualitative methodologies for Accounting, Management Accounting, and Auditing research.