Reflecting Strong Structuration Theory upon the Reciprocal Effect between Management Accountants’ Role and Applying Cloud Computing Technology: A Case Study

  The purpose of this study is to investigate and analyze how the management accounting had been developing when appling cloud computing. Another purpose of this study is investigating the Reciprocal effect between the role of management accountants and the adoption of cloud computing using the quadripartite model of the Strong Structuration theory through a case study.
This research relied on Qualitative Research Methods through a case study of one of the Egyptian industrial companies that currently use cloud computing، an Egyptian company specialized in food industries in the Arab region، and its factories are located in the Tenth of Ramadan City. All of its products are manufactured with high-tech production lines، and by skilled Egyptian hands with great experience in the field of manufacturing its products. The company relied on SAP Business One on HANA solutions by BE ONE for intelligent management solutions and cloud computing، in May 2017.
The results of the case study added some roles for the management accountant other than what the previous studies found in the cloud computing environment using the strong structuring theory، at the level of the three stages before، during and after the adoption of cloud computing (intermediate internal structures، actions and roles of the management accountant، and results (outputs)).