Cloud Computing and Firm Performance Measurement, According to Contingency Theory : Case Study

Abstract Cloud computing is a new technology that pushes all aspects of the business to rapid evolution, including performance measurement systems (PMSs). This paper develops a PMS, according to Contingency Theory, which includes five perspectives: cost effectiveness, productivity, flexibility, information security, and risk & threats. Applying the authors' PMS is predicted to enhance the focus of the firm management on its strategic objectives. The impact of cloud computing on firm performance using the authors' PMS is examined in a case study that introduces telecom services. Content analysis and interviews were conducted. The results support our predictions. This study adds a new vision to the previous management accounting literature on PMSs. So far, research that refers to cloud computing are mostly technical reports, surveys, and market studies. As well, research that investigates contingency factors relies on responses to survey questionnaires. This study opens the black box, considering a real-world case study