Managing the Move to the Cloud Case Study - IT Assignment Help

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Abstract
The accounting industry is being disrupted by the introduction of cloud-based accounting information systems (AIS) that allow for a more efficient allocation of work between the accountant and the client company. In cloud-based AIS, the accountant and the client company as well as third parties such as auditors can simultaneously work on the data in real time. This, in turn, enables a much more granular division of work between the parties. This teaching case considers Kluuvin Apteekki, a small pharmacy business whose owner faces critical management decisions on how to embrace this new opportunity to move to the cloud. Students are guided to evaluate the advantages and drawbacks of cloud computing in the specific context of accounting services. Also, the owner must make a set of critical decisions concerning which tasks to outsource. The accounting process comprises of several tasks and sub-tasks, adding to the complexity of the decision making problem. The main learning outcome of the case is related to the development of the skills and competencies needed in creating a strong business case for implementing IT-enabled business processes. Journal of Information Technology Teaching Cases (2015) 5, 27–34. doi:10.1057/jittc.2015.5; published online 5 May 2015

Keywords: cloud computing; cloud-based accounting information systems; selective outsour-cing; accounting processes

Introduction
It is 6 pm on Saturday and Kluuvin Apteekki, a pharmacy in downtown Helsinki has closed an hour ago. Kluuvin Apteekki’s sole owner and chief pharmacist Pia Moksi is sitting in her small office at the back of the pharmacy. Other employees have already left home and Pia has just finalized the closing routine; the weekend is finally here. Even though it has been a very long week, Pia is not in a hurry to leave. This is one of the rare moments when she has some time to reflect on what has been going on in the pharmacy during the week and think about the future. She noticed already a while ago that, in the last couple of years, moments like this have become a rare luxury.

Setting the scene: Kluuvin apteekki and its accounting process Kluuvin Apteekki is a privately owned pharmacy located in the heart of Helsinki city. The company employs 16 people, which includes seven full-time workers: two certified pharmacists (higher degree), three pharmacists, two techni- cians, as well as nine part-time employees: two pharmacists, a beautician, two technicians and four pharmacist trainees (see Figure 1). The turnover of the company last year was around €2.2 million.

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