ABSTRACT

Cloud accounting is a novelty in accounting information systems. Cloud accounting is the result of the digitization process in accounting, based initially on complex traditional application systems to cloud-based applications to handle accounting tasks more flexibly and efficiently. Research on cloud accounting has not become a common topic in developing countries, especially in Indonesia. This study analyzes the factors of cloud accounting in Indonesia. A self-administered questionnaire was conducted with 175 accounting staff in Indonesia. The results indicate that top management support, organizational competency, service quality, and system quality positively affect the perceived usefulness and ease of use of cloud accounting. Perceived usefulness positively affects the intended use, while perceived ease of use positively impacts the perceived usefulness and intention to use cloud accounting. Intention to use cloud accounting has a positive effect on adoption. Therefore, accounting staff can adapt to the dynamic technology innovation by investing in cloud accounting, which has the potential for high industry values. The use of cloud accounting can also facilitate accounting staff to manage their work better. The ability of the small firm to use cloud accounting is a crucial factor in creating new development for industry continuity, accompanied by establishing relationships based on data.

Link: Analysis of Factors Affecting Adoption of Cloud Accounting in Indonesia