Intention to Adopt Cloud Accounting: A Conceptual Model from Indonesian MSMEs Perspectives

• 발행기관: 한국유통과학회
• 저자명: Ferdinand Murni HAMUNDU Mohd Heikal HUSIN Ahmad Suhaimi BAHARUDIN Muhammad KHALEEL
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 7 No.12, 749~759쪽, 전체 11쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2020.12.30

영문 초록

Over the years, numerous Micro, Small, and Medium Enterprises (MSMEs) have been vigorously established across many countries. Even though the Internet of Things (IoT) has enabled companies to anchorage business returns, most Indonesian MSMEs are highly susceptible to failure and one of the main issues is the inability to manage their financials effectively. The literature on accounting points out that the success of MSMEs owing to the usage of cloud-based Accounting Information Systems (AIS) or Cloud Accounting (CA) could reduce the rate of failure by managing multiple accounting information at a low cost. Although many benefits exist, Indonesian MSMEs are not adopting these platforms in their daily business activities. This study investigates the factors that influence Indonesian MSMEs’ intention to adopt CA. The study is directed by unstructured in-depth interviews with seven bestseller MSMEs where a thematic analysis technique was employed to identify them. The interview findings and prevailing literature on the influencing factors based on the TOE (technological, organizational, and environmental) framework to adopt CA in Indonesian MSMEs context are perceived benefits outweighing the cost, perceived compatibility, perceived complexity, owner-manager knowledge on accounting, organization size, competitive pressure, and informal network. The conceptual model further includes government intervention as a moderator in the model.

목차

1. Introduction

2. Background of Study

3. Research Methodology

4. Results and Discussion

5. Conclusion

References

키워드

Cloud Accounting Intention to Adopt Indonesian MSMEs TOE Framework Government Intervention