Publication: Model Of Cloud Accounting Adoption Among Indonesian Micro, Small And Medium Enterprises (Msmes)
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Date
2022-08
Authors
Ferdinand Murni, Hamundu
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Abstract
Cloud accounting (CA) is an accounting information system that fits the
characteristics of micro small and medium enterprises (MSMEs) for management
accounting. MSMEs generally low uptake of management accounting and thus lead to
the failure of the business. Meanwhile, MSMEs are considered the major contributor
to the economic growth of most nations including Indonesia. This study has examined
the effect of the Technololgy-Organization-Environment Framework (TOE) and
Technology Acceptance Model (TAM) on the intention to adopt CA. The independent
variables consist of cloud computing characteristics, organizational readiness, and
environmental context such as industrial & market, mimetic pressures, as well as
government intervention. In addition, the moderator variable consisted of perceived
ease of use (PEU) and perceived usefulness (PU), whereas trust in the internet (TI and
trust in system reliability (TS) as moderator variables. A quantitative method with
non-probability purposeful sampling has been employed in this study. The population
is MSMEs in Indonesia as GoFood merchants, with data collected of 345 responses.
The result found PEU and PU have a mediating role between cloud computing
characteristics, organizational readiness, industrial & market, mimetic pressures, and
intention to adopt CA. In addition, TS has significantly moderated the relation between
PEU and intention to adopt CA, while PU has been rejected. In short, the ownersmanagers
of MSMEs are not concerned with the advanced internet, but more
concerned with PEU, and TS. This study has highlighted the results and attempted to
justify them with logic supported by the relevant literature.
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Keywords
Cloud Accounting , Enterprises