The execution of mobile application using computational cloud resources is the latest augmentation strategy for resources constraint Smart Mobile Devices (SMDs). Computational offloading requires mobile application to be partitioned during the execution of the application on SMDs. Since an optimal partitioning approach promises optimization of energy savings and performance on SMDs, partitioning of mobile application at runtime is a challenging research perspective. This paper reviews existing Application Partitioning Approaches (APAs) from different domains including Mobile Cloud Computing (MCC). This work is driven by the objective to highlight the issues and challenges associated with the existing APAs in dealing with different context, utilizing the local and cloud resource during partitioning, and augmenting the execution of computation intensive mobile application. We proposes thematic taxonomy of current APAs, reviews current partitioning approaches by using thematic taxonomy, and investigates the implications and critical aspects of current partitioning approaches. The commonalities and deviations in such approaches are analysed based on significant parameters such as context-awareness, granularity level, annotation, and partitioning model. Finally, we put forward the open research issues in application partitioning approaches for MCC that remain to be investigated. I.

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