Abstract

This study aims to understand the decision-making process and use of cloud computing in organizations, based on the dimensions of information technology use for business benefit. The study uses a qualitative approach, with data collected through semi-structured interviews with 10 IT managers from small and medium-sized companies. The analysis was conducted using Bardin's (2011) content analysis technique, supported by Atlas.TI® software. Results suggest that a shortage of IT professionals, the need for flexibility, and ease of use are drivers that influence decision-making. There are signs of shifting responsibilities regarding administration and governance. Among the benefits, agility and efficiency in processes stood out, and from a performance perspective, cost reduction stands out, encompassing IT investment, professional expenses, and IT infrastructure maintenance costs.

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