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

Omar Tawfik, Omar Durrah, Khaled Hussainey, Hamada Elmaasrawy

    Research output: Contribution to journalArticlepeer-review

    Abstract

    Purpose - This study investigates the factors influencing the adoption of cloud accounting (CA) in Oman’s small and medium enterprises. The research model is developed based on relationships between technology, organisational, and environmental (TOE) contexts.

    Methodology - The study used a questionnaire to collect data from a sample of small and medium enterprises in Oman’s information and communication sector. Three-hundred (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 (SEM) through AMOS software.

    Findings - The study tested seven factors, namely support from Top Management (TM), Firm Size (FS), Infrastructure (Technology Readiness) (TR), Security and Privacy (SP), Compatibility (CO), Competitive Pressure (CP), and Relative Advantage (RA). The results revealed that compatibility has a significant impact on the adoption of cloud accounting.

    Practical implications - The study suggests the mangers in small and medium enterprises should play a more decisive role in identification of technological, organizational and environmental factors that affect the success of implementing cloud accounting in a comprehensive model.

    Originality/value - The 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 cloud accounting.
    Original languageEnglish
    JournalJournal of Science and Technology Policy Management
    Publication statusAccepted for publication - 15 Jun 2022

    Keywords

    • cloud accounting
    • top management
    • firm size
    • technology readiness
    • security and privacy
    • compatibility
    • competitive pressure
    • relative advantage
    • Oman

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