In recent years, Amazon, Microsoft, and Google have become three of the dominant developers of AI infrastructures and services. The increasing economic and political power of these companies over the data, computing infrastructures, and AI expertise that play a central role in the development of...

The European Union is aiming to foster digital transformation in all sectors by 2030. It has pioneered cross-sectoral legislation on artificial intelligence, cloud computing services and crypto-assets for this purpose. Yet compared with the work done on ESG, the prospective banking regulation...

Accounting profession is traditional profession and accounting rules and principles have been established and are the same for many years. However, globalization of business, stronger regulations and numerous technological solutions and innovations are not bypassing the accounting profession...

The arrival of cloud computing provides firms a new way to access digital technologies as digital services. Yet, capital incentive policies present in every OECD country are still targeted towards investments in information technology (IT) capital. If cloud services are partial substitutes for...

This article discusses how we can locate and understand infrastructural power in mobile infrastructures for datafication through dissecting third-party tracking via so-called software development kits (SDKs). As key material components of mobile infrastructures, SDKs enable app functionality,...

The EU Agency for Network and Information Security (ENISA) is proposing a far-reaching "European Cybersecurity Certification Scheme for Cloud Services" (EUCS) to be established in the European Union (EU). According to the latest draft of August 2023, leaked by Politico in September 2023, the...

Derzeit ist Cloud-Computing eine treibende Kraft in der aktuellen Digitalisierungsdebatte und verspricht Unternehmen jeder Größe viele Vorteile, wie z. B. geringere Einstiegskosten, größere Flexibilität und Skalierbarkeit sowie Kosteneinsparungen gegenüber klassischen IT-Lösungen....