Accounting and Management Information Systems

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This article is a discussion of the results obtained by Mangiuc in an empirical study that involved both local and foreign companies in Romania. In this study, Mangiuc used literature review and action research to find out whether the market was ready for Enterprise 2.0 technologies. In addition, he also tried to explore whether these technologies came earlier than expected. Furthermore, this study is part of Mangiuc’s ongoing research in the field of cloud computing. The main goal of this study was to identify new areas where modern knowledge-based information technologies can be applied in the field of a financial audit.

Mangiuc used direct interviews and empirical study questionnaires to come up with the practitioners’ expectations. Furthermore, he validated this research’s conclusions using informal discussions with some of the practitioners. These practitioners were members of companies that had already shifted or were in the process of shifting to enterprise 2.0. However, some of the data in this study were based on secondary research. In this case, a literature review of earlier market research studies was conducted, credited and documented.

Mangiuc also cited numerous researches related to and supporting this study. For instance, Citing MenKen (2008), Mangiuc claims that “Software as a Service”, “Platform as a Service” and “Infrastructure as a Service” are some of the most popular enterprise 2.0 technologies. However, the most popular business model technology is Software as a Service (SaaS). SaaS is a software distribution model that assumes that software applications are stored and maintained by the seller. In this case, consumers are granted user access exclusively through the Internet. Referring to the work of Cusumano (2004), Mangiuc states that software applications are traditionally regarded as products. In this regard, a customer has the right to install and set up the software. These software applications are also downloadable from the seller’s website. However, they cannot be used in multiple operating systems or hardware. SaaS has, thus, been developed to counter the drawbacks associated with these applications. Summarizing an article by Blokdijk (2008), Mangiuc reiterates that SaaS success is credited to its compatibility with most enterprise 2.0 technologies. In addition, SaaS is associated with the popularity of Web 2.0 technologies. SaaS is, therefore, a new dawn in cloud computing.

In his discussion and conclusion, Mangiuc acknowledges that enterprise 2.0 technologies have culminated into new business models that effectively cater to information technology needs within an organization. The results of this study, therefore, provide an insight into the general attitude of potential customers towards shifting to cloud computing. The general conclusion drawn from the results of this study indicates that the majority of potential customers are ready to implement cloud-based technologies. However, there should be a well-planned and detailed strategy to migrate these customers to cloud-based technologies. Nonetheless, there are many challenges associated with these technologies that are a headache to both the vendor and the consumer. However, Mangiuc argues that SaaS is an efficient software distribution model. Some of its advantages include minimal infrastructure expenses and instant access to an updated version of software applications. Nevertheless, Mangiuc study failed to highlight the disadvantages of enterprise 2.0 technologies. One of these disadvantages is that technologies such as Saas reduce productivity. Saas leads to little work being done and too much socialization. Additionally, an organization using SaaS is likely to lose Professionalism since all employees become buddies despite their ranks.

Reference

Mangiuc, D. M. (2011). Enterprise 2.0 – is the market-ready? Accounting and management information systems, 10 (4), 516-534. Web.

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