ABSTRACT
This chapter begins with a discussion of the traditional challenges in information systems adoption. It examines the empirical literature from five common perspectives, i.e. project management, technology, user resistance, organisational/environmental and outsourcing challenges. The chapter discusses some of the emerging challenges for Accounting Information System adoption related to cloud computing, big data analytics and mobile technologies. There are a number of technological challenges for those seeking to exploit cloud computing which largely revolve around migration to a cloud service, between cloud services and off a cloud service. Cloud computing exacerbates challenges of data protection and information and communications technology governance. The definition of successful implementation of an information system rests mostly on subjective evaluation and depends on the context of application. Challenges to the adoption and successful implementation of Accounting Information Systems are not dissimilar to those in other enterprise contexts.
