SummaryMobile cloud computing (MCC) has been introduced with the intuition to ascertain the computing requirements of resource constraint smart mobile devices (SMDs). Meanwhile, the research community has put forward a wide variety of solutions by independently considering the operational issues of cloud service user (CSU) side (e.g., when to offload) and cloud service provider (CSP) side (e.g., where to deploy the cloud data centers). As the MCC will evolve, the decision regarding the adoption of a solution at one end would likely rely on the features supported or required from the other side; for example, a CSU might decide to offload the execution of delay‐sensitive applications only if the CSP deploys the cloud data centers in his/her proximity. The identification and convergence of such dependencies are vital for flourishing the MCC. However, a cognitive representation of CSU and CSP side research proposals can only aid in the identification of such dependencies. In this paper, we develop a thematic taxonomy of the current CSU side as well as CSP side frameworks. Further, we review the current CSU side and CSP side frameworks by using the thematic taxonomy and analyze the implications as well as critical aspects of proposed solutions. We also outline the potential dependencies between the solutions of both sides. These dependencies are derived on the basis of elicited taxonomy. Finally, we put forward open research challenges that demand future efforts for the seamless integration of CSU side perspectives and CSP side perspectives.