The Future of Cloud Computing ( I can extend time if need be)

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timer Asked: Mar 2nd, 2018
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Hey guys,

I have attached PDF's of the two recommended 4 (You will have to find the other two) peer reviewed articles to aid in your research. I have attached the grading rubric as well so that you know exactly how I will be graded. I need an A on this! Make sure that you have knowledge of what you are writing. Follow APA Requirements.

---> You need to find two more peer reviewed articles about this

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Portfolio Project Option #2: Case: The Future of Cloud Computing

My & Say Accounting CPA firm consists of 25 CPAs in five different U.S. states. The managing partner Mr. Say, is looking for the most efficient method of connecting offices with the best security. He is analyzing the use of cloud computing. According to Drew (2012) cloud computing creates unprecedented opportunities for CPA firms to do more chargeable work faster and with better client communication.

Required: As an accountant of the My & Say Accounting CPA firm, after reading the two articles by Drew (2012) and locating two additional peer-reviewed sources on the topic, provide an appraisal for Mr. Say. Be sure to address the security concerns Mr. Say must examine. In addition, evaluate in detail for Mr. Say the convenience and opportunities of cloud computing. After weighing the pros and cons, provide a judgment with an explanation for this managing director where you see the future of cloud computing within this CPA firm.

Your well-written paper must be 8 pages, in addition to title and reference pages. The paper should be formatted according to the CSU-Global Guide to Writing and APA Requirements. Cite at least five peer-reviewed or academic sources, in addition to the required reading for the module.

I can absolutely extend the time if need be. Just ask. I will make sure to extend asap :)

Heads in the Cloud: Part 1 CPAs discuss advantages, challenges of new computing paradigm, by Jeff Drew C loud computing creates unprecedented opportunities for CPA firms to do more chargeable work faster and with better client communications. But transitioning to the cloud and having confidential information accessible over the Internet raises implementation and security concerns that CPA firms must address. To help CPAs better understand the benefits and challenges ofthe cloud, the Jo/A invited five CPAs to share their cloud experiences in a round-table discussion. Participating in the conversation were: • Steve Chaney, CPA, founder of Chaney & Associates, a small firm based in Roseville, Calif., that leverages a cloud-based delivery platform to provide outsourced controllership services to more than 300 nonprofit religious organizations. • Jennifer Katrulya, CPA, founder and CEO of Danbury, Conn.-based Business Management Resource Croup LLC, a firm that uses cloud-based systems to provide outsourced accounting and advisory services to clients across the U.S. and internationally She also trains other CPA firms in how to make the most of the cloud. 20 Journal of Accountanq' Februar>'2012 • Carol Kulencavich, CPA, tax principal at Bagante, Cameron, Watters & Strong LLP, a midsize California firm that uses a Web-based workflow tool to manage tax and other services. Her firm also uses a Web-based application that organizes, bookmarks and exports data directly to the tax software. • Joseph E Manzellijr., CPA/CITP, director of operations for the Fuoco Croup LLP, a New York-based midsize firm that uses a Web-based workflow tool to manage tax and other services. • Michael Smith, CPA/CITP, managing director of RSM McCladrey's consulting practice and a member ofthe AICPAs IT Executive Committee. Moderating the call was Jeff Drew, senior editor covering technology for the Jo/A. Following are edited excerpts of the conversation focused on the advantages, challenges and return on investment of cloud computing. Part 2 of the conversation will appear in the March issue and explore different cloud business models and advice for firms considering a move to the cloud. For an expanded version of the Part 1 transcript, go to journalof accountancy.com/tech. CLOUD-COMPUTING ADVANTAGES Drew; How has leveraging cloud-based accounting applications changed your capabilities and relationships with clients? www.jou rna lofaccounta ncy.com Smith: We've been able to remove geographical barriers associated with (the) location of resources and location of our clients. Thanks to the developments m cloud-based technologies, even though our client is located in California, in this example, and I'm in our office in Boston, we're now able to assign specialists from our North Carolina office, which is over 2,000 miles away (from the client). Katrulya: We're based in Danbury, Conn., so the client base that we wanted to reach was not going to be (only) in our local market. We (had) to get information routed to us. They either dropped it off at our office www.journalofaccountancy.com or were FedExing packages to us. There just wasn't that sense that we could operate (in) real time with (clients). We initially had to log in to their computers remotely to be able to get information that we needed. Ultimately, we did require that they log in to our server and access information, but then we incurred thousands of dollars of programming costs and IT services and hardware. With cloud technology, that has all changed. We give our clients a process they can easily follow that allows them to remotely, and in a number of ways, get information to us so that it's accessible by us really quickly—minutes, hours, no longer days or longer. We can route things to them digitally for approval. So for each new client now, we actually give them an iPad just for the purpose of making sure we can show them how easy it is to collaborate with us. (The cloud also has) allowed us, as far as staffing, to pick up staff wherever we find the best talent. Kulencavich: Our firm is fairly new to the cloud-based applications and, for us, it's really how it fits more internally We use an (outside provider) for our IT work. Having them be able to focus more on our strategic Febmary2012 Journal of Accountancy 21 TECHNOLOGY plan, rather than doing the mundane serv- that there are a lot of different ways where ices of loading software or fixing various you can save time. When you're saving software problems, has helped a lot. time, you're saving money Manzelli: It just makes it easier to work Smith: What we're finding is that we need with each other. With having multiple of- to educate our clients and our partners. As fices (New York City, Long Island, Florida), an example, some of the costs associated it allows us to be able to push work from with an on-premise solution might be that one office to the other because there are you need to purchase a server and you times when one office is going to be a lot need to maintain that server going forward. busier than the other, and we're able to Whereas, when you're moving to the move work around because it is digital. cloud, you're eliminating those costs. Chancy: We've been able to cut our adThe other thing is just the idea that ministrative burden because, predomi- we're moving a lot of things to a paperless nantly, we're just a bookkeeping firm. We environment, and we're eliminating physoffer controUerships for hire. What (the ical storage space. That could be a significloud) has allowed us to do from a deliv- cant cost (savings) that's often overlooked. ery perspective to our clients is we spend Pricing is one of the challenges. The more time actually being able to create the other is security. I think that there is this dashboards they want and the reports, and feeling and concern that moving things to then they can go online and, in real time, the cloud takes things out of one's control, have updated reports. So we've been able and (there) is a higher likelihood of a seto increase our effective rates while not in- curity breach. What we're finding is that, creasing our billable rates. in a lot of cases, our clients' data is more secure on the cloud than it is on the premM O V I N G TO THE C L O U D : ises because of some of the measures taken THE CHAÍ.T.ENC";F'^ by some of the cloud-based vendors we Drew: What are some of the key chal- work with. Some of these vendors have lenges for firms to make the transition to Tier 1 data centers that are staffed 24 hours a cloud-based service delivery platform? a day They've got guaranteed up times of Manzelli: One is change management. Any over 99%. There (are) disaster recovery time you re making any kind of change, it's plans. There's data redundancy on the East very difficult. What rolls right into that is Coast and West Coast. And some of our buy-in. You need to get buy-in from the top. smaller clients could never afford to have Probably the biggest thing is docu- some of these safeguards in place. menting your processes. If you start look- Katrulya: We've spent all the time looking ing at what your process is and your work- at the redundancy of our own access to the flow, you're going to see where there are a Internet, of battery backup, of things like lot of redundancies. That's where, when that to keep us connected in the event of you go to a cloud-based (system), you'll see a power outage or in the event that cable EXECUTIVE • Cloud computing removes geographical barriers and allows CPA firms to service clients from virtually anywhere, even thousands of miles away. • The cloud allows CPA firms to interact with clients in real time in ways not possible before. • Because the cloud vendor Is responsible for hardware and software, CPA firms may not have fo purchase expensive equipment such as servers or pay directly for computer or application upgrades. Firms also can save money because they no longer need space to house servers and other IT equipment. • The efficiencies of the cloud allow firms to raise their effective 22 Journal of Accountancy February 2012 goes down. I have three different ways to get to the Internet. These solutions in the cloud are evolving so quickly The actual applications themselves can change overnight. So, we have monthly staff training in our office prescheduled just so that we can go through cross-training on all the updates that do come out in the software. Kulencavich: It's important to remember that every firm is unique. For us, it's really about testing the different applications and changes that you want to make and not just assume it's going to work because it worked for another firm. Chaney: I didn't establish a champion at first. I tried to do that myself, and I just didn't have the time as the owner and CPA driving everything to do that. So it's good to have a person on-site that champions the full transition. Cl.^^ . . ^ . • <: .' . '[{EROÍ Drew: Have you seen a return on investment with your cloud-computing efforts? Katrulya: The fact that we're now able to essentially realize three to four times the revenue and profltability that we were able to realize before allows us to work three or four times less hard for that same money (and) increase our client base but also invest so much more heavily in our staff and in being a firm they want to work for. I think that's a tremendous change from always worrying about that billable hour. Our admin costs are down 75% because we don't have as many administrative tasks. For our CRM (customer relationship management) system, our clients can actually SUMMARY rates without having to hike their billing rates. • Because of the virtual office environment created by the cloud, one firm is planning on moving out of its briok-and-mortar office when the lease expires, saving thousands of dollars per month. • Firms should have multiple ways to connect to the Internet Firms that lose the connection to essential cloud applications can't function. Jeff Drew is a JofA senior editor. To comment on this article or to suggest an idea for another article, contact him at jdrew@aicpa.org or 919-402-4056. www.journalofaccountancy.com TECHNOLOGY add their service requests and their questions by logging in themselves. So our email is down by hundreds of emails a week. Our phone calls, those five-minute phone calls, are dramatically do^wn because (clients) can log in right from their iPads and enter their questions. As of June, we won't keep our brickand-mortar office when our lease wraps up. Everybody's telecommuting, so that's several thousand dollars a month that we'll keep in our hands to invest in new things. Smith; It's hard to measure, but the whole work/life balance for our staff is greatly imjjroved. The ability to take your kids to school on the first day and (to) be able to work from home, little things like that go a long way. Chaney: Ever since we went to Intacct and Bill.com, we've not been able to keep up with the growth. The time invested now to actually deliver has been more than cut in half based upon what we used to do. • AICPA RESOURCES June 21-22, Washington lofA articles • "Technology 2012 Preview; Part 1," Nov. 2011, page 46, and "Technology 2012 Preview: Part 2," Dec. 2011, page 30 • "Cloud Computing: What Accountants Need to Know," Oct. 2010, page 50 For more information or to make a purchase or register, go to cpa2biz.com or call the Institute at 888-777-7077. Use journalofaccountancy.com to find past articles. In the search box, click "Open Advanced Search" and then search by title. CPE self-study • Service Organization Control Reports: What Companies and Custcmers Need to Know (#780279) Conferences • Practitioners Symposium and TECH-H Conference in partnership with the Association for Accounting Marketing Summit, June 11-13, Las Vegas • Not-for-Profit Industry Conference, IT Division and CITP credential The AICPA Information Technology (IT) Division serves members of the IT Membership Section (ITMS), CPAs who hold the Certified Information Technology Professional (CITP) credential, other AICPA members, and others who want to maximize information technology to provide risk, fraud, internal control, audit, and/or information management services within their firms or for their employers. The division aims to support members and credential holders who leverage technology to provide assurance or business insight about financial-related information (direct and Indirect financial data, processes or reporting) to support their clients and/or employers. To learn about the IT Division, visit aicpa.org/infotech. AICPA)' Want to Save Time and Maximize Audit Quality? Join the Governnnental Audit Quality Center (GAQC) and the Employee Benefit Plan Audit Quality Center (EBPAQC) for as little as $175 and gain access to proven tools and resources for improving your audit quality, including: • Email alerts with audit and regulatory updates • Exclusive webinars on timely topics • A website listing that makes your information available to potential purchasers of audit services Governmental Audit Quality Center www.journalofaccountancy.com AICPA. Employee Benefit Plan Audit Quality Center February 2012 Journal of Accountancy 23 Copyright of Journal of Accountancy is the property of American Institute of Ceritified Public Accountants and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use.
/ / / / / / / / / \ / / / / / 7777 / / / / \ \ y \ \ \ \ \ \ \ \ \ \ \ . '\ \ \ \ TECHNOLOGY I ^he rapid growth of cloud computing is whipping up a storm of change and challenges, opportunities and obstacles for CPA firms. While many firms have embraced the Internet as a place to conduct business more efficiently and effectively others are holding back, often due to concerns about the security of confidential data and the transition from on-premise computing to applications in the cloud. To help CPAs better understand cloud computing, the JofA invited five CPAs to share their cloud experiences in a roundtable discussion. Participating in the conversation were: • Steve Chaney, CPA, founder of Chaney & Associates, a small firm based in Roseville, Calif., that leverages a cloudbased delivery platform to provide outsourced controllership services to more than 300 not-for-profit religious organizations. • Jennifer Katrulya, CPA, founder and CEO of Danbury, Conn.-based Business Management Resource Group LLC, a firm that uses cloud-based systems to provide outsourced accounting and advisory services to clients across the U.S. and internationally She also trains other CPA firms in how to make the most of the cloud. • Carol Kulencavich, CPA, tax principal at Brigante, Cameron, Watters & Strong LLP a midsize California firm that uses a Web-based workflow tool to manage tax and other services. Her firm also employs a Web-based application that organizes, bookmarks and exports data directly to the tax software. • Joseph E Manzellijr., CPA/CITP, director of operations for the Euoco Group LLP, a New York-based midsize firm that uses a Web-based workflow tool to manage tax and other services. • Michael Smith, CPA/CITP, partner of McGladrey & Pullen LLP's consulting practice and a member of the AICPA's IT Executive Committee. Moderating the call was Jeff Drew, senior editor covering technology for the Jo/A. Eollowing are edited excerpts of the conversation focused on different cloud business models and advice for firms considering a move to the cloud. Part 1 of the article, which ran in the Jo/A's February 2012 issue (page 20), featured a discussion about the advantages, challenges and return on investment of cloud computing. Eor an expanded version of the entire transcript and two podcasts of the discussion, go to journalofaccountancy.com/tech. CLOUD COMPUTING: Drew: Steve, could you describe your business and what role the cloud has played in building it? Chaney: We offer bookkeeping services for nonprofits, and ultimately, within that function, we're an outsourced controllership. Some of our entities will also hire us to be the CEO of the organization. We've been able to go from about 50 EXECUTIVE • Cloud applications have allowed one firm to cut administrative costs 75% because its staff needs far less time to do mundane tasks. At another firm, the cloud helped cut one employee's overtime by more than 100 hours during busy season. • Firms should make sure www.journalofaccountancy.com they have enough bandwidth to handle the increased traffic of cloud-based systems. Whatever the software companies suggest for bandv\/idth, buy more. • It's crucial to have a strong business case and strategy to support a move to the cloud. Don't just move to the cloud be- chents to well over 300. We do write-up services, full bookkeeping services, all the payroll. Before, it was very cumbersome getting all the live checks to people. Now, all of our clients can print their checks off remotely if they want live checks, or it's just direct deposit. Erom 2009 to 2010, we were able to grow our (revenue by almost 90%). Drew: Jennifer, you've moved to an almost entirely cloud-based service delivery platform for client accounting services. Why did you make this move, and what effect has it had on your business? Katrulya: The biggest impact that we've seen is, first, the ability to practice what we preach as far as internal controls and segregation of duties. We work with a number of smaller businesses who may have one or two primary people who handle most of the day-to-day transactions. We can now function as (an) oversight to provide an approval function. We've spent a lot of time focusing on industry verticals, focusing on what their needs are in those particular industries and how we can integrate cloud solutions to do a good job in that space. Leveraging that client to client—and (creating) the templates to do that time and again—has allowed us to increase our effective billing rates. Where we were seeing maybe $45 to $175 an hour when we opened our doors, now we're able to see rates of $125 an hour to, in a couple of real specific niche industries, up to about $800 an hour because we've just been able to refine so dramatically what we do. SUMMARY cause other firms are doing it. • Organizations making the leap to the cloud should seek a mentor. Others that already have made the cloud move can provide valuable advice to firms making that transition. • Clients for which CPA firms handle mostly back-end opera- tions are excellent candidates to have their data transitioned to the cloud first. Jeff Drew is a JofA senior editor. To comment on this article or to suggest an idea for another article, contact him at jdrew@aicpa.org or 919-402-4056. March 2012 Journal of Accountancy 35 TECHNOLOGY Flexible work schedules. We have clients now that are in multiple states and multiple countries. So if we have staff that wants to work at 4 in the morning or at midnight, great, because that actually helps us, helps them, and our clients love it as well. As a small firm, we can compete much more effectively with large firms. It would have been, to me, unheard of many years ago for me to be on this call with larger firms, being able to leverage the same technology solutions, simitar equipment. We couldn't have made the same capital investments. Being able to play in the same space allows us to collaborate. We work now with a lot of large firms in an alliance-type relationship. Drew: The next question is for Carol and Joe. Both of your firms leverage a Webbased workflow tool. Can you describe how you implemented your cloud system and how long it took and then describe what services this workflow tool handles? Kulencavich: The workflow system that we use (XCM) is a cloud-based application. We have all of our services on there. So it's not just tax, it's accounting. You can even put human resources on there, like annual evaluations or quarterly evaluations. So as far as getting our database into the system, (XCM) did all ofthat. We didn't have to do anything. We just put in an Excel file (with client data, users, affiliated client data, type of filings and tasks such as tax, bookkeeping, etc.) and they did the transition for us. We've benefitted so much from it, saving time at the administrative level and at the managers' level. There's a lot less micromanaging going on, a lot less follow-up. The staff loves it because they can take ownership with the clients that they are responsible for, and they can be proactive in contacting the clients. Manzelli: (Our) software company does a survey, and it (asks); How much time per person during busy season are you saving? I would say that in our firm, we probably (save) a minimum of 30 minutes per day per person. 36 Journal of Accountancy March 2012 Kulencavich: As far as saving time, we used to have an administrator who ran our old due date monitoring system, the PPC tracker, which was not a real-time software. During busy season, (the cloud cut) her overtime (by) probably between 100 and 150 hours. So it definitely saved real time for her and, obviously, (there was) less overtime for the bottom line. Drew: Michael, you manage the client accounting area for McGladrey. What has been the impact of cloud-based applications on your area of the firm? Smith: Over the past few years, we've had a signiflcant amount of demand for client accounting services. Cloud-based technologies have allowed us to standardize more on process and also utilize a team that's dedicated to providing client accounting services. So things have changed (to) where this is now more of a lead service offering within our firm. The cloud has played a significant role in allowing us to do that because, before, it was difficult to deliver those services efficiently, get the right pricing and make the right level of profit margins. W H A T TO CONSIDER Drew: What advice would you have for CPA firms that are not on the cloud right now but are considering that move? What factors should they weigh in making that decision? What are realistic outcomes for them to expect? Chaney: I would just say, "Do it." But it's a lot more than that, obviously Maybe seek out some other CPA firms that have done it and sit down and ask them if they would be wilting to help give some guidance as to what to consider, because there are a lot of pitfalls. On the realistic outcomes, just to set some goals for yourself and then try to exceed them. Katrulya: (Communicate) early and frequently with clients about this move, making sure that you keep them in the loop about how you're going to transition, when you're going to transition. We didn't make it a choice for our clients to transition, but we made it as clear as possible for them AICPA RESOURCES JofA articles • "Heads in the Cloud: Part 1," Feb. 2012, page 20 • "Technology 2012 Preview: Part 1," Nov. 2011, page 46, and "Technology 2012 Preview: Part 2," Dec. 2011, page 30 • "Cloud Computing: What Accountants Need to Know," Cet. 2010, page 50 Use journalofaccountancy.com to find past articles. In the search box, click "Cpen Advanced Search" and then search by title. CPE self-study • Service Crganization Control Reports: What Companies and Customers Need to Know (#780279) Conferences • Practitioners Symposium and TECH+ Conference in partnership with the Association for Accounting Marketing Summit, June 11-13, Las Vegas • AICPA Not-for-Profit Industry Conference, June 21-22, Washington For more information or to register, go to cpa2biz.com or call the Institute at 888-777-7077. Video • "Building a Cloud Consulting Practice," tinyurl.com/cvz6kaf (for IT Section members only) Webcast • "Cloud Computing Security and Governance: What Auditors Need to Know," tinyurl.com/cr2sqgy (for IT Section members only) IT Division and CITP credential The AICPA Information Technology (IT) Division serves members of the IT Membership Section (ITMS), CPAs who hold the Certified Information Technology Professional (CITP) credential, other AICPA members, and others who want to maximize information technology to provide risk, fraud, internal control, audit and/or information management services within their firms or for their employers. The division aims to support members and credential holders who leverage technology to provide assurance or business insight about financial-related information (direct and indirect financial data, processes or reporting) to support their clients and/or employers. To learn about the IT Division, visit aicpa.org/infotech. www.journalofaccountancy.com TECHNOLOGY about how we were going to get there and what we needed from them to make that successful, and most importantly, what the benefits were going to be for them. We spent a lot of time selecting bestof-breed applications. You can't emphasize that enough. Right now, in this space, there are so many applications that will be on the map tomorrow and gone in a week or a month. So (it's important to find) applications that are going to be around, that really do have the right levels of security, redundancy, etc., in place. The other thing is you're asking your team to go through a big transition, and this IS that moment where we've always said we want to have people on our team who come to work for more than a paycheck, because you're going to be asking them to step up in a big way Manzelli: (Make) sure you have the proper bandwidth, both upload and download, because some applications don't take a lot of bandwidth to get the data back and forth. Others take a tremendous amount. Make sure that you question the software companies as to what type of bandwidth they recommend. Whatever they recommend, get more. Smith: You're dealing with client relationships, and you don't want to damage those relationships. Try to identify some clients that may be low-risk so that you can have a little bit of a testing ground. In our case, we do client accounting services in some situations where it's not necessarily client facing, it's more behind the scenes. So we're doing all the accounting on the back end, and the client is not necessarily interacting with the systems. Those are great situations to test the new software (and) to get the staff trained. I think the other thing to keep in mind is don't assume that simply buying new technology is going to fix a problem or improve a process. It's really important to think through the current process and how it's going to be handled after it's shifted to a cloud-based application. Oftentimes, it's less about buying the technology, and it's more about how you actually apply the technology. • www.journalofaccountancy.com Personal Financial Planning Section Our Members Say It Best "Forefield Advisor helps me provide vaiuabie, timeiy information to my clients. For example, within a week of new tax iegislation being signed into law, I was able to send my clients a write-up in terms they couid understand — ail in a matter of minutes." Theodore J. Sarenski, CPA/PFS AICPA member since 1981 President and CEO. Blue Ocean Strategic Capital, LLC Deepen your client relationships. The AICPA's Personal Financial Planning (PFP) Section has helped Ted Sarenski become more efficient, respond quickly to client questions and expand his services. You too can access the resources you need to succeed as a CPA financial planner. Join the PFP Section today at joinPFP.org. Save $50 on your first year of membership! (Use promo code PFA11) PFP Section members provide services in: • • • • • • Tax Estate Retirement Investment Risk management Education planning joinPFP.org | PFP@aicpa.org | 888.777.7077 (M-F 9am-6pm ET) March 2012 Journal of Accountancy 37 Copyright of Journal of Accountancy is the property of American Institute of Ceritified Public Accountants and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use.
Requirements 10 9 8 7 6 5 4 3 Includes all of the Includes all of the Includes most of the Includes most of the Includes some of the Includes some of the Includes few of the Includes few of the required components, as required components, as required components, as required components, as required components, as required components, as required components, as required components, as specified in the specified in the specified in the specified in the specified in the specified in the specified in the specified in the assignment. assignment. assignment. assignment. assignment. assignment. assignment. assignment. Content 15 Demonstrates strong or adequate knowledge of confidentiality, or reinstatement of Section 179, depending on the option chosen; correctly represents knowledge from the readings and sources. 13 12 10 Demonstrates strong or Some significant but not Some significant but not adequate knowledge of major errors or major errors or confidentiality, or omissions in omissions in reinstatement of Section demonstration of demonstration of 179, depending on the knowledge. knowledge. option chosen; correctly represents knowledge from the readings and sources. 9 7 Major errors or omissions in demonstration of knowledge. Major errors or omissions in demonstration of knowledge. 6 4 Fails to demonstrate Fails to demonstrate knowledge of the knowledge of the materials. materials. Evaluation 15 13 12 Provides a strong critical Provides a strong critical Some significant but analysis and analysis and not major errors or interpretation of interpretation of omissions in analysis confidentiality, or confidentiality, or and interpretation. reinstatement of Section reinstatement of Section 179, depending on the 179, depending on the option chosen. option chosen. 10 9 7 6 4 Some significant but not major errors or omissions in analysis and interpretation. Major errors or omissions in analysis and interpretation. Major errors or omissions in analysis and interpretation. Fails to provide critical analysis and interpretation of the information given. Fails to provide critical analysis and interpretation of the information given. Sources 15 13 12 10 9 7 6 4 Sources or examples Sources or examples Sources or examples Sources or examples Sources or examples Sources or examples Source or example Source or example meet required criteria meet required criteria meet required criteria but meet required criteria but meet required criteria meet required criteria selection and selection and and are well chosen to and are well chosen to are less than adequately are less than adequately and are poorly chosen to and are poorly chosen to integration of integration of provide substance and provide substance and chosen to provide chosen to provide provide substance and provide substance and knowledge from the knowledge from the perspectives on the issue perspectives on the issue substance and substance and perspectives on the issue perspectives on the issue course is clearly course is clearly under examination. under examination. perspectives on the issue perspectives on the issue under examination. under examination. deficient. deficient. under examination. under examination. Application of Source Material 10 9 8 7 Project is clearly Project is clearly Project is fairly well Project is fairly well organized, well organized, well organized and written, organized and written, written, and in proper written, and in proper and is in proper format and is in proper format format as outlined in format as outlined in as outlined in the as outlined in the the assignment. Strong the assignment. Strong assignment. assignment. sentence and sentence and Reasonably good Reasonably good paragraph structure; paragraph structure; sentence and sentence and paragraph structure; paragraph structure; 6 5 4 3 Project is poorly Project is poorly Project is not organized Project is not organized organized; does not organized; does not or well written, and is or well written, and is follow proper paper follow proper paper not in proper paper not in proper paper format. Inconsistent to format. Inconsistent to format. Poor quality format. Poor quality inadequate sentence and inadequate sentence and work; unacceptable in work; unacceptable in paragraph development; paragraph development; terms of grammar and terms of grammar and numerous errors in numerous errors in spelling. spelling. grammar and spelling. grammar and spelling. few errors in grammar few errors in grammar significant number of significant number of and spelling. and spelling. errors in grammar and errors in grammar and spelling. spelling. Demonstrates college-level proficiency in organization, grammar and style. 10 9 Project contains proper Project contains proper APA formatting, APA formatting, according to the CSU- according to the CSUGlobal Guide to Global Guide to Writing and APA Writing and APA Requirements, with no Requirements, with no more than one more than one significant error. significant error. 8 7 6 5 4 3 Few errors in APA Few errors in APA Significant errors in Significant errors in Numerous errors in Numerous errors in formatting, according to formatting, according to APA formatting, APA formatting, APA formatting, APA formatting, the CSU-Global Guide the CSU-Global Guide according to the CSU- according to the CSU- according to the CSU- according to the CSUto Writing and APA to Writing and APA Global Guide to Global Guide to Global Guide to Global Guide to Requirements, with no Requirements, with no Writing and APA Writing and APA Writing and APA Writing and APA more than two to three more than two to three Requirements, with four Requirements, with four Requirements, with Requirements, with significant errors. significant errors. to five significant to five significant more than five more than five errors. errors. significant errors. significant errors.

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Running head: CLOUD COMPUTING

The Future of Cloud Computing
Student’s Name
Professor’s Name
Course Title
Date

CLOUD COMPUTING

2
Introduction

Cloud computing is a concept that has been widely accepted and incorporated in most
organizations. Cloud computing is the practice of using the internet to store, process and manage
data through a remote server as compared to use of a personal computer or a local server. Cloud
computing allows a company to have a software as a service (SAAS) without hardware and
software complications (Rochwerger, et.al. 2009). My & Say Accounting CPA firm is
considering the adoption of cloud computing for the firm’s 25 CPA’s that are located in different
states. Before making the decision, there are a number of factors that need to be considered to
evaluate if the use of cloud computing will result in better efficiency and more returns on
investments. Cloud computing also offers a wide range of advantages and disadvantages for the
CPA firm. The firm needs to evaluate the security concerns of cloud computing to come up with
the appropriate mitigation measures. This essay provides a detailed evaluation of the managing
director on the future of cloud computing for the firm.
Factors to consider
Cloud computing has been adopted by many companies due to its numerous benefits on
the firm’s return on investments. Cloud computing allows for different firms to share their
information over the internet from different locations which have led to ease of access to
information. Before adopting cloud computing, however, there are a number of factors that need
to be considered. The first factor which is the most important is the clients and the firm’s goals.
For a firm to be successful, the client relationships have to be maintained. Before moving to
cloud computing, it is important to first inform the clients and update them on every step of the
process. This means that the firm should be able to make consultations with the clients on the

CLOUD COMPUTING

3

cloud computing process. This can be done through conducting tests with a selected group of
clients to find out how they respond to the new services. Through testing, the firm can be able to
make adjustments to the services offered which will lead to the selection of the best services that
are acceptable to the firm.
The second factor to consider is the bandwidth. The previous applications used a
bandwidth that was not sufficient for the users (Venters & Whitley, 2012). This is because some
of the applications require more bandwidth than others which needs to be accounted for. For
proper selection of the bandwidth, the firm should first consult with the software company on the
amount of bandwidth that they will provide to allow for the firm to choose the best bandwidth
that will suit them. The bandwidth should be able to account for the firm’s future needs to avoid
restructuring after short periods of time. By selecting a proper bandwidth, the company will be
able to manage all the data from all their firms in different locations without any delays.
The third factor is the application program. There are a variety of application programs
that are offered by software companies that provide cloud computing services. Selecting the best
application program may prove to be a difficult and cumbersome process that requires a lot of
time. The application program should take into consideration the firm’s employees as they will
be directly involved in using the program. The application should, therefore, be user friendly and
easy to understand for the maximum positive transition by the employees. The firm should,
therefore, b...

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Anonymous
Wow this is really good.... didn't expect it. Sweet!!!!

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