논문 상세보기

Intention to Adopt Cloud Accounting: A Conceptual Model from Indonesian MSMEs Perspectives KCI 등재 SCOPUS

  • 언어ENG
  • URLhttps://db.koreascholar.com/Article/Detail/403210
서비스가 종료되어 열람이 제한될 수 있습니다.
한국유통과학회 (Korea Distribution Science Association)
초록

Over the years, numerous Micro, Small, and Medium Enterprises (MSMEs) have been vigorously established across many countries. Even though the Internet of Things (IoT) has enabled companies to anchorage business returns, most Indonesian MSMEs are highly susceptible to failure and one of the main issues is the inability to manage their financials effectively. The literature on accounting points out that the success of MSMEs owing to the usage of cloud-based Accounting Information Systems (AIS) or Cloud Accounting (CA) could reduce the rate of failure by managing multiple accounting information at a low cost. Although many benefits exist, Indonesian MSMEs are not adopting these platforms in their daily business activities. This study investigates the factors that influence Indonesian MSMEs’ intention to adopt CA. The study is directed by unstructured in-depth interviews with seven bestseller MSMEs where a thematic analysis technique was employed to identify them. The interview findings and prevailing literature on the influencing factors based on the TOE (technological, organizational, and environmental) framework to adopt CA in Indonesian MSMEs context are perceived benefits outweighing the cost, perceived compatibility, perceived complexity, owner-manager knowledge on accounting, organization size, competitive pressure, and informal network. The conceptual model further includes government intervention as a moderator in the model.

목차
Abstract
1. Introduction
2. Background of Study
    2.1. Indonesian MSMEs and Current SaaS Usage
    2.2. Cloud Accounting (CA)
    2.3. Technology-Organization-EnvironmentFramework
3. Research Methodology
4. Results and Discussion
    4.1. Existing AIS Usage Among IndonesianMSMEs
    4.2. Proposed Conceptual Model
5. Conclusion
References
저자
  • Ferdinand Murni HAMUNDU(School of Computer Science, Universiti Sains Malaysia, Malaysia.)
  • Mohd Heikal HUSIN(School of Computer Science, Universiti Sains Malaysia, Malaysia.)
  • Ahmad Suhaimi BAHARUDIN(School of Computer Science, Universiti Sains Malaysia, Malaysia.)
  • Muhammad KHALEEL(School of Management, Universiti Sains Malaysia, Malaysia.) Corresponding Author