Accounting Information Systems: The Processes and Controls, 2nd Edition

CLOUD COMPUTING (LEARNING OBJECTIVE 4)

Recently, there has been a movement away from a client–server approach toward cloud computing, a more centralized approach to IT. Because of its many applications, there may be no single, accepted definition of cloud computing. Some view it narrowly as virtual servers purchased from a third-party provider. In this definition of cloud computing, the software and data may reside outside the company on the server of the third party. To put it in a context that may be easier to understand, compare the old model of iTunes to today's Apple iCloud. In the early days of iTunes, songs were purchased and downloaded to your computer or iPod. The songs were actually stored on your computer or iPod. Apple now has iCloud, in which iTune songs are no longer downloaded to your devices. Instead, the songs stay on Apple's computer servers, from which your devices (computer, smart phone, iPod) access the songs. Another example of movement to cloud computing is in email accounts such as Yahoo or Google's Gmail. A few years ago, e-mail was sent to a server and your e-mail software and you then downloaded it from the server and on to your computer (PC or Mac). You read an e-mail and made a choice to keep it or delete it. If you kept it, the e-mail was stored on your computer, not on the server. With Gmail, the e-mail software and the actual e-mail both reside on Google's servers in the “cloud.” No copy of the e-mail is maintained on your computer.

There are many ...