This study explores the underlying factors among SMEs that explain their intentions to use cloud accounting system in Malaysia. This study is motivated by the fact that SMEs are considered as significant economic players and an influential source of national and local economic growth. However, looking at high failure rate for Malaysian SMEs, more research should concern on supporting their business operation especially with regard to accounting or financial management. Based on the literature on this field as well as the concept in Unified Theory of Acceptance and Use of Technology (UTAUT) this study establishes a conceptual model that incorporate additional perceived security to the original four explanatory variables of UTAUT: performance expectancy, effort expectancy, social influence and facilitating condition. Hence, this paper proposes a conceptual framework of a modified UTAUT model with factors towards user intention to use cloud accounting system in Malaysia.

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Microfinance is one of the initiative sources of financial service for poor entrepreneurs that only have small businesses and lack access to banking and other services. Microfinance always focuses on poor people with no steady employment who cannot meet most of the qualifications to get financial services from normal banking. Thus, the abilities of borrowers to pay back their microfinance are one of the arguments that need concentration. The finding revealed that there were only two independent variables which were business experience and loan tenure which had a significant positive relationship with the dependent variable namely microfinance repayment performance among borrowers of Amanah Ikhtiar Malaysia (AIM) in Jerantut, Pahang. The knowledge of borrower was not significantly related to the microfinance repayment performance. The result provided the understanding and insight on AIM’s institution, financial institutions, and academic significance about how loan giving out and avoiding microfinance repayment defaults.

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