THE FINANCIAL PERFORMANCE OF CLOUD COMPUTING
Journal Title: Asian Economic and Financial Review - Year 2014, Vol 4, Issue 5
Abstract
With advanced information technology, compare to the past operation, the significant difference is the companies no longer need to set up their own costly the large server, instead an external professional supplier "cloud computing" technology would be increasingly adopted nowadays. The main purpose of this study is to examine the financial performance whether would be improved after enterprises implemented cloud computing technology. According to the analysis results, we found that the cost structure and Return of Sales (ROS) of enterprises adopted cloud computing are significant improved.
Authors and Affiliations
I-Cheng Chang| Department of Accounting, National Dong Hwa University, Chuang-Chun Liu| Department of Health Administration, Tzu Chi College of Technology, Bao-Ru Guo| Department of Accounting, National Dong Hwa University
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