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Firms need cloud computing adoption for strategic and competitive goals, generating business value, and at last gaining competitive advantage. This study reviews the literature regarding cloud computing and IT governance, and presents a research model along with its hypotheses formulation to examine the factors impacting cloud computing perceived importance in several Arab firms, specifically Jordan, Saudi Arabia and United Arab Emirates by using the integration of Technology Acceptance Modeldoi:10.4236/cn.2016.83011 fatcat:ve5kzeqh25hvta34fzmnzldwna