Factors influencing the implementation of cloud accounting: evidence from small and medium enterprises in Oman

Abstract

Purpose This study aims to investigate the factors influencing the adoption of cloud accounting (CA) in Oman’s small and medium enterprises (SMEs). The research model is developed based on relationships between technology, organisational and environmental contexts. Design/methodology/approach This study used a questionnaire to collect data from a sample of SMEs in Oman’s information and communication sector. In total, 300 enterprises were selected, and the questionnaire was distributed to the executives. The questionnaires valid for analysis were 159. The collected data were analysed using structural equation modelling through analysis of a moment structures software. Findings This study tested seven factors, namely, support from top management, firm size, infrastructure (technology readiness), security and privacy, compatibility, competitive pressure and relative advantage. The results revealed that compatibility has a significant impact on the adoption of CA. Practical implications This study suggests the mangers in SMEs should play a more decisive role in identification of technological, organisational and environmental factors that affect the success of implementing CA in a comprehensive model. Originality/value This study constitutes a management strategy that helps the enterprises in light of limited economic resources and concerns about the use of cloud services to make the appropriate decision in adopting CA.

Cloud-Based E-Government (CBEG): A Systematic Literature Review

“…Many public organizations have also joined the bandwagon in using cloud services to address many existing ICT-related problems, such as cutting costs and encouraging work on scalability, availability, and accessibility. CC has also been adopted to make the e-services more efficient and of better quality, as well as to make them more transparent and have more citizen participation [6][7][8][9][10].…”

“…Potential benefits of CBEG include the fact that it can save costs, enhance services, and make them more efficient and valuable [13], [50], and [51]. Other than getting benefits from CC characteristics like mobile access, resource pooling, rapid elasticity, on-demand selfservice, measured service, automatic backup and recovery, and flexibility [10], [26] stated that e-government can provide dynamic scalability, distributed storage, accountability, management, and green IT fields [52]. In the next section, a summary of the studies related to CBEG is provided.…”

“…The results of ANN highlighted that perceived IT security risk, trust, and management style were the most vital determinants for CC adoption services among Indian organizations. The study in [10] examined the adoption of CC by the private sector in Oman. The paper deployed TOE and found that variables in TOE are critical for the adoption of CC.…”

Development of the Digital Accounting and Its Impact on Financial Performance in Higher Education

“…The COVID-19 crisis has accelerated the process of digitizing public and private institutions and, due to technological advances, has become routine in work and daily activities, including in the management of company finance and accounting. For example, digital-based accounting information systems have been implemented in various companies, governments, and private institutions to provide correct, precise, and accurate financial information (Richstein., 2019;Tawfik et al, 2022). Using computers, accountants can store large amounts of data, perform complex calculations, and handle financial transactions that they cannot do manually.…”

“…Another definition of information system accounting is a system that organizes forms and reports to produce the financial data needed for decision-making (Phornlaphatrachakorn & Kalasindhu., 2021;Razak et al, 2020;Richstein, 2019;Tawfik et al, 2022). The general goal of digitization is cost efficiency and increasing the effectiveness of the company's business (Ricardianto et al, 2022;Shan & Troshani, 2021).…”