The absorption and usage of cloud accounting technology by accounting firms in Cape Town for services provided to their clients

Rudansky-Kloppers, Sharon; Bergh, Kobus Van den

doi:10.1080/20421338.2018.1550933

Cited by 12 publications

(9 citation statements)

References 6 publications

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“…Compatibility is one of the important factors that contributed to the adoption of cloud computing. It refers to the degree to which new technology is perceived as consistent with new adopters' needs (Rogers, 2003). Previous literature considered compatibility as a key factor in adopting new information system innovations (Low et al, 2011;Oliveira et al, 2014;Premkumar, 2003).…”

Section: Compatibilitymentioning

confidence: 99%

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

Tawfik

Durrah

Hussainey

et al. 2022

JSTPM

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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.

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Section: Compatibilitymentioning

confidence: 99%

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

Tawfik

Durrah

Hussainey

et al. 2022

JSTPM

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“…Gupta, Dogra, & George, 2018). Cloud Computing akan memberikan akses data dan informasi aplikasi bisnis seperti aplikasi akuntansi yang dapat diakses melalui jaringan internet melalui aplikasi web browser seperti Mozilla Firefox, google chrome dan lain-lain (Lynch, 2016;Rudansky-Kloppers & Bergh, 2019) Oleh karena itu, Cloud Computing telah menjadi tren yang paling penting dalam organisasi (Chen, Tian, & Lin, 2018;Cheng, 2018). Bahkan saat ini Cloud Computing telah menjadi fokus utama di sektor pendidikan (Cheng, 2019).…”

Section: Pendahuluanunclassified

Perspektif Kritis Kesuksesan Implementasi Cloud Accounting Bagi Calon Akuntan: Kajian Model UTAUT & IS Succes Model

Musyaffi

2020

Sumber Artikel Akuntansi Auditing dan Keuangan Negara

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AbstrakCloud Computing telah menghadirkan kerangka model bisnis baru yang mampu mengubah pengembangan ilmu akuntansi yaitu Cloud Accounting. Hadirnya model bisnis baru ini memunculkan penyesuaian sehingga terjadi hambatan dalam implementasi cloud Accounting. Riset ini bertujuan untuk mengetahui faktor-faktor apa saja yang mempengaruhi kesuksesan dan penerimaan Cloud Accounting khususnya terhadap calon akuntan dengan menggunakan teori kesuksesan sistem informasi dan UTAUT 2. Penelitian ini berfokus pada calon akuntan yaitu mahasiswa yang telah menggunakan Cloud Accounting. Sebanyak 126 sampel dipilih berdasarkan calon akuntan yang telah menggunakana Cloud Accounting. Data disebar melalui Kuesioner online dengan menggunakan google form. Kemudian dianalisis menggunakan metode Partial Least Square (PLS) dengan menggunakan Smartpls. Hasilnya, variabel Performance Expectancy serta variabel Effort Expectancy memiliki dampak terhadap User Satisfaction. Namun justru tidak memiliki pengaruh yang signifikan terhadap Behavioural Intention. Sementara User Satisfaction memiliki pengaruh terhadap Behavioural Intention. Temuan penelitian ini adalah bahwa dalam perpspektif calon akuntan, tingkat kepuasan terlebih dahulu harus dipuaskan, baru kemudian para calon akuntan ini dapat terus menerus untuk menggunakan cloud accounting. Kata kunci: Behavioural Intention; Cloud Accounting; Effort Expectancy; Performance Expectancy; User Satisfaction; UTAUT AbstractCloud Computing has presented a new business model framework that is able to change the development of accounting science, namely Cloud Accounting. The presence of this new business model has led to adjustments resulting in obstacles in the implementation of cloud accounting. This research aims to find out what factors influence the success and acceptance of Cloud Accounting, especially for prospective accountants using information systems success model and UTAUT 2. This research focuses on prospective accountants who used Cloud Accounting. A total of 126 samples were selected based on prospective accountants who have used Cloud Accounting. Data distributed by online questionnaire using Google form. Then analyzed using the Partial Least Square (PLS) method using Smartpls. The result of this research show that Performance Expectancy and Effort Expectancy have an impact on User Satisfaction. But it does not have a significant effect on Behavioral Intention. While User Satisfaction has high influence on Behavioral Intention. The findings of this research are that in the perspective of prospective accountants, the level of satisfaction must first be satisfied, then the prospective accountants can continue to use cloud accountingKeywords: Behavioural Intention; Cloud Accounting; Effort Expectancy; Performance Expectancy; User Satisfaction; UTAUT

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“…The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), as representatives of all accounting industry regulators, collaborated to improve the quality of financial reporting and its relevance for the decision-making of creditors and investors following the global financial crisis of 2008 (Marcus & Stephanie, 2019). Cloud accounting is a recent technological advancement that offers businesses of various sizes novel options and problems (Sharon & Kobus, 2019). It has facilitated the creation and enhancement of new company strategies.…”

Section: Introductionmentioning

confidence: 99%

The Significance of Cloud Accounting Implementing and Its Influence on Enhancing the Quality of Financial Reporting: Evidence From Emerging Markets

Wahhab,

Alkhafaji,

Raji

2024

ФКДПТП

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The present study seeks to elucidate the significant impact of cloud accounting technologies as a type of innovation in information technology and its contribution to enhancing the financial reporting standard within the scope of international standards. To reach the objectives of this study and look at hypotheses through a descriptive and analytical lens, it is necessary to look at previous research and use it to make a questionnaire that shows how important it is to use cloud accounting techniques to improve the quality of financial reporting. The system comprises two axes, and the total number of questions reached 26. The distribution was conducted among a subset of employees in publicly traded corporations. 118 participants were included in the study conducted on the Iraqi Stock Exchange. The hypotheses were examined using descriptive statistics, the Pearson correlation matrix, and the structural equation modelling technique with the statistical software SPSS version 26. The findings demonstrated a statistically significant influence of cloud accounting, namely at a rate of 26.6%, on attaining high-quality financial reporting. It became evident that the future of cloud accounting in Iraq would be remarkable if the government and all companies made every effort to overcome the challenges and barriers that hinder its implementation, thereby significantly enhancing the generation of high-quality financial statements aligned with international financial reporting standards.

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The absorption and usage of cloud accounting technology by accounting firms in Cape Town for services provided to their clients

Cited by 12 publications

References 6 publications

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

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

Perspektif Kritis Kesuksesan Implementasi Cloud Accounting Bagi Calon Akuntan: Kajian Model UTAUT & IS Succes Model

The Significance of Cloud Accounting Implementing and Its Influence on Enhancing the Quality of Financial Reporting: Evidence From Emerging Markets

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