The factors of cloud accounting adoption among accounting practitioners in Malaysia

• Main Author: Nurul Umirah, Umar
• Format: Thesis
• Language: English; English
• Published: 2021
• Subjects: HF5601-5689 Accounting
• Online Access: https://etd.uum.edu.my/9367/1/s825519_01.pdf; https://etd.uum.edu.my/9367/2/s825519_02.pdf; https://etd.uum.edu.my/9367/

The fast development of technological advancement has urged accounting practitioners to follow that pace. Cloud accounting system is the newest paradigm in the accounting industry in order to ensure the accounting practitioners are always up to date with a current and challenging situation.This study purposes to analyse the factors of cloud accounting (CA) adoption among accounting practitioners in Malaysia. The technologyorganisation-environment (TOE) framework is adopted in this study. The objective of this study is to examine the relationship between perceived benefits outweigh costs and security and privacy concerns (technological context); top management support and technology readiness (organisational context); and external pressure (environmental context). This study used a quantitative approach and the targeted respondents are the accounting practitioners in Malaysia. There are 380 electronic questionnaires distributed and all the questionnaires are returned for further investigation. Collected data were analysed by using PLS-SEM and the results show that all factors have a significant relationship towards cloud accounting adoption among accounting practitioners in Malaysia. Lastly, implications of the outcomes, potential limitations, and recommendations for future research are also discussed in this study.