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• W3109343764 startingPage "749" @default.
• W3109343764 abstract "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." @default.
• W3109343764 created "2020-12-07" @default.
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• W3109343764 date "2020-12-31" @default.
• W3109343764 modified "2023-10-03" @default.
• W3109343764 title "Intention to Adopt Cloud Accounting: A Conceptual Model from Indonesian MSMEs Perspectives" @default.
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• W3109343764 doi "https://doi.org/10.13106/jafeb.2020.vol7.no12.749" @default.
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