Perception of Potential Users on Cloud Accounting Adoption by SMEs in Indonesia

The purpose of this study is to investigate the determinants of cloud accounting adoption by small-medium enterprises (SMEs) in Indonesia from potential users' perspective through the lens of Technology Acceptance Model (TAM), Diffusion of Innovation (DOI) theory and technology, organization an...

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Bibliographic Details
Published in2022 6th International Conference on Business and Information Management (ICBIM) pp. 1 - 6
Main Authors Tandiono, Ryan, Lie, Kenny Darrel, Muljo, Hery Harjono
Format Conference Proceeding
LanguageEnglish
Published IEEE 26.08.2022
Subjects
Cloud Accounting
DOI
Organizations
Product design
Reliability theory
Resistance
SMEs
Surveys
TAM
Technological innovation
Technology acceptance model
TOE
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Summary:The purpose of this study is to investigate the determinants of cloud accounting adoption by small-medium enterprises (SMEs) in Indonesia from potential users' perspective through the lens of Technology Acceptance Model (TAM), Diffusion of Innovation (DOI) theory and technology, organization and environment (TOE) framework. The study was carried out using quantitative research methodology. This study uses survey data from 114 accounting and finance students in Indonesia. Based on the TAM, DOI theory and TOE framework, eleven hypotheses were proposed, and partial least squares (PLS) was used to assess the relation of the research model The findings indicate that security concern and reliability are the most significant factors in cloud accounting adoption by SMEs in Indonesia. Conversely, perceived usefulness, perceived ease of use, compatibility, complexity, cost benefits, firm size, organization innovativeness, competitive pressure and cloud service provider support are found to be insignificant. This study contributes to the extant literature by developing an integrative model to determine how a wide range of technology adoption factors influence the decision to adopt cloud accounting especially in developing country such as Indonesia. This is arguably the first study that uses potential users as research data. The findings of this study provide a foundation for future research as well as useful insights for cloud accounting development.
DOI:10.1109/ICBIM57406.2022.00009