Abstract
The understanding of cloud computing's benefits is fraught with misconception. Prospect adopters often underestimate, overestimate, or do not thoroughly consider the benefits from all relevant perspectives. This is mainly due to a lack of appropriate benefit identification and assessment mechanisms for this specific technology. In addition, the benefits reported in the literatures have been scattered and unorganized. This paper is designed to identify the perspectives necessary to capture the benefits of cloud computing. A conceptual framework of cloud computing benefits is proposed, based on various benefit taxonomies presented in the Information System literature. The conceptual framework accounts for the different business areas and organizational levels where each of the benefits manifests.