ADOPTION
Accountants and the organisations they work with and for, are exploiting the cloud - in business, practice and the third sector. Accounting systems were among the rst software to become available online where they (and their associated data) have been joined by a growing range of business ‘software as a service’ (SaaS): from budgeting to spreadsheets. Using cloud-based infrastructure such as computers and data storage can provide access to unlimited resources without the need for up-front investment, maintenance or IT expertise. But the consumption- based, pay-as-you-go approach is a mixed blessing.