Abstract. To cut cost, while increasing competitiveness, more and more small and medium-sized enterprises (SMEs) are considering cloud computing technology for supporting their business processes. However, initial cost, possible long term cost, security, accessibility and transformation issues are concerned by the organizations. By adopting LEADing Practices and Hofstede [16] national culture dimensions, this study provides substantive conclusions about the transformation effects of national culture dimensions on cloud computing acceptance in organizations.