It has been noted in research that insufficient CPA training or involvement during development of the needed AIS modules for cloud could cause tensions within the business. In addition sometimes the businesses might themselves lack the necessary tools to support the sophisticated accounting tools and applications that are being released for AIS on cloud and this could impact the adoption of AIS on cloud. Furthermore it is noted that when it comes to governance and risk compliance, although cloud vendors achieve the required certifications, they might not be able to transfer these compliance requirements onto cloud hosted applications. Issues of latency are introduced when a public network is used in some regions (Zhygalova, 2013). Also the migrations costs associated with transferring data and applications are perhaps the most oft quoted reasons.
For cloud based AIS adoption to be successful, it is necessary that the above concerns are understood by the business opting to use AIS cloud (Lee, 2012).
- Migrating costs can be reduced by considering the business context of which accounting information and apps are migrated. Similar programming model used in the premise and on cloud will vastly reduce migration costs. This will also ensure that there be lesser training requirements as the employees will be used to the platform already
- In the context of the cost issue, the management adopting AIS on cloud should project the onetime costs versus continuous costs. On-premises set up costs will require continuous maintenance and this is mitigated when using the cloud.
- Latency concerns that are noted in the above section can be vastly reduced when data synchronizations techniques are made use of using the datasets in cloud.
- Compliance requirements must be checked before a commercial cloud for AIS is adopted. Different vendors offer different levels of compliance but the commercial vendors are working to become more compliance foolproof.
- The security offered in Cloud is multilayered and hence it is more effective than the security that is usually offered in premises. A business that wants to adopt a cloud AIS should research into its security options with commercial vendors before making a choice.
- When developing AIS and then migrating to cloud, it is essential the Accounting department work hand in hand with the development team to ensure that the requirements for financial controls are well framed.