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Many organizations have moved towards shared cloud computing due to the development of technologies available through the web with the advent of web 0.2 and web 0.3 and the steady increase in internet speeds available to users; In order to make various applications available through the internet in what is known today as cloud computing, which is pervasive, shared nature.Furthermore, cloud storage on a global scale may result in unexpected alleged violations of established contractual arrangements (Yau-Yeung et al., 2020).Furthermore, Yeung et al. (2019) discuss and examine cloud accounting risks.However, researchers such as Carr et al. (2003) argue that cloud computing is a more cost-cutting technological solution than a meaningful essential resource for long-term competitive advantage.

Many organizations have moved towards shared cloud computing due to the development of technologies available through the web with the advent of web 0.2 and web 0.3 and the steady increase in internet speeds available to users; In order to make various applications available through the internet in what is known today as cloud computing, which is pervasive, shared nature. However, Merali et al. (2011) stress that cloud computing is a significant IT innovation with unique characteristics that can help businesses gain a competitive advantage. However, researchers such as Carr et al. (2003) argue that cloud computing is a more cost-cutting technological solution than a meaningful essential resource for long-term competitive advantage. Furthermore, it is a widely held belief that private, unique technology, rather than readily available resources, provides a long-term competitive advantage (Barney, 1991). Researches on technological concerns such as cloud performance and security dominate the existing cloud computing and cloud accounting literature. ICAEW (2015) argues about the risk of cloud; first, the service failures and cancellations are a concern. Second, exposure to cloud provider program updates could have a detrimental effect on the organization. Third, the possibility of unauthorized/unwanted access to the organization's accounting records and/or bank login details. Fourth, the tethered to a cloud provider whose applications aren't as scalable as needed. Furthermore, cloud storage on a global scale may result in unexpected alleged violations of established contractual arrangements (Yau-Yeung et al., 2020). Furthermore, Yeung et al. (2019) discuss and examine cloud accounting risks.