학술논문
Influences of the environmental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan
Document Type
article
Author
Source
Accounting, Pp 645-654 (2021)
Subject
Language
English
ISSN
2369-7393
2369-7407
2369-7407
Abstract
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.