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- W4377696511 abstract "Accounting cloud services are implemented by applying the Software as a Service (SaaS) model. Accounting cloud service providers face many risks from external competitive environments similar to other SaaS providers (Lemkin, 2015) and also have some specific risks from accounting characteristics such as going concerned and periodicity (Ma & Kauffman, 2014). Risk management has become a critical management issue in the accounting cloud service industry, and risk assessment is the core content of the risk management process. However, fewer researchers paid attention to risk assessment models and applications in the cloud service industry, especially the accounting cloud service industry. Using the evidence reasoning approach with the Gini coefficient, the paper provides a risk assessment model including a systematic framework and a rational process, which could assess the risk level in the accounting cloud service industry. The proposed risk assessment modeling is applied and demonstrated using 535 Chinese accounting cloud service providers." @default.
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- W4377696511 date "2023-05-01" @default.
- W4377696511 modified "2023-10-17" @default.
- W4377696511 title "Risk assessment modeling with application in the accounting cloud-service industry" @default.
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- W4377696511 doi "https://doi.org/10.1016/j.eswa.2023.120526" @default.
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