Accounting (Jan 2021)

Influences of the environmental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan

  • Alshirah, Malek Hamed,
  • Lutfi, Abdalwali,
  • Alshira’h, Ahmad Farhan,
  • Saad, Mohamed,
  • Ibrahim, Nahla Mohamad El Sayed,
  • Mohammed, Fatihelelah Mohammed

DOI
https://doi.org/10.5267/j.ac.2020.12.013

Abstract

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The objective of this study is to examine the role of external factors including MP, CP, and NP on the intention to adopt Cloud Based Accounting Information System (CB-AIS). The study proposes a theoretical framework based on institutional theory (INT). The data were collected from small and medium sized enterprise (SMEs) operating in Jordan. A total of 600 questionnaires were distributed to selected SMEs and only 142 were returned and used for the analysis. The empirical data were analyzed using the PLS-SEM modelling. The findings showed that MP, CP, and NP had significant direct associations with the CB-AIS intention to adopt. The results provide important insights to managers, researchers and policymakers to help them understand the importance of CB-AIS adopting to enhance firm performance.