Understanding the intention to adopt cloud-based accounting information system in jordanian SMEs

• Abdalwali Lutfi ^[1]
  1. [1] King Faisal University

     King Faisal University

     Arabia Saudí

     
• Localización: The International Journal of Digital Accounting Research, ISSN 1577-8517, Vol. 22, Nº. 28, 2022, págs. 47-70
• Idioma: inglés
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• Resumen

  • The Information Technology (IT) revolution that led to the development of cloud computing services and systems has brought numerous benefits to end users handling business through the Internet, particularly in the field of accounting information systems (AIS). Cloud-based accounting information systems (CB-AIS) enable firms to substantially reduce their investment in IT and have flexible access to an enormous group of current and scalable resources. CB-AIS enables small- and medium-sized enterprises (SMEs) to undertake basic bookkeeping responsibilities themselves instead of paying external auditors for the same services. In Jordan, however, current businesses are still in the infancy stage when it comes to CB-AIS adoption. Therefore, this study applied the Technology, Organization, and Environment model to examine CB-AIS adoption among SMEs in Jordan. Data collection was achieved using a structured survey questionnaire collected from 156 owners/managers of SMEs in Jordan through online means. The proposed research framework comprises six factors that influence intention to adopt CB-AIS (IACB-AIS). Based on the findings, the proposed hypotheses were supported in that the factors positively and significantly affect the IACB-AIS of SMEs in Jordan. Through examining an actual IACB-AIS case and highlighting the importance of its application, the study and its findings are expected to contribute to decision-makers and practitioners in the IT field.