ABSTRACT
PurposeThe purpose of this study is to examine the factors influencing the usage of cloud-based accounting information systems (AIS) in the crisis era (i.e. the COVID-19 pandemic) by expanding the unified theory of acceptance and use of technology (UTAUT) with new related critical factors.Design/methodology/approachA quantitative research approach based on a cross-sectional online questionnaire was used for collecting empirical data from 438 potential and current users of cloud-based AIS. Structural equation modeling based on analysis of a moment structures 25.0 was applied in the data analysis.FindingsThe outcome of the structural path revealed that performance expectancy, social motivation, COVID-19 risk (COV-19 PR) and trust (TR) were significantly influencing users' behavioral intention (BI) toward using cloud-based AIS and explained 71% of its variance. While, contrary to what is expected, the impact of effort expectancy and perceived security risk (SEC) on BI was insignificant. In addition, BI was revealed to influence the actual usage behaviors and explained 74% of its variance. The outcome factors: communication quality (CQ) and decision quality (DQ) were significantly influenced by the usage of cloud-based AIS.Practical implicationsThe current research would be valuable for small- and medium-sized enterprises officials and policymakers to illustrate the relatively low rates of cloud-based AIS and formulate strategies to boost the acceptance and use of cloud-based AIS by Jordanian users, where cloud-based services are still deemed as an innovation.Originality/valueTo the best of the authors' knowledge, the current study is the first academic paper that extends the UTAUT by integrating additional factors: TR, SEC and COV-19 PR. In addition to two outcome variables: CQ and DQ, to study the cloud-based AIS in the Jordanian setting beyond the COVID-19 pandemic. The current research contributes to the academic knowledge on information technology information system adoption by considering cloud accounting acceptance and use and integration into the work practices of users through the BIs and actual use of cloud-based AIS in Jordan.
ABSTRACT
Purpose: The purpose of this study is to examine the factors influencing the usage of cloud-based accounting information systems (AIS) in the crisis era (i.e. the COVID-19 pandemic) by expanding the unified theory of acceptance and use of technology (UTAUT) with new related critical factors. Design/methodology/approach: A quantitative research approach based on a cross-sectional online questionnaire was used for collecting empirical data from 438 potential and current users of cloud-based AIS. Structural equation modeling based on analysis of a moment structures 25.0 was applied in the data analysis. Findings: The outcome of the structural path revealed that performance expectancy, social motivation, COVID-19 risk (COV-19 PR) and trust (TR) were significantly influencing users’ behavioral intention (BI) toward using cloud-based AIS and explained 71% of its variance. While, contrary to what is expected, the impact of effort expectancy and perceived security risk (SEC) on BI was insignificant. In addition, BI was revealed to influence the actual usage behaviors and explained 74% of its variance. The outcome factors: communication quality (CQ) and decision quality (DQ) were significantly influenced by the usage of cloud-based AIS. Practical implications: The current research would be valuable for small- and medium-sized enterprises officials and policymakers to illustrate the relatively low rates of cloud-based AIS and formulate strategies to boost the acceptance and use of cloud-based AIS by Jordanian users, where cloud-based services are still deemed as an innovation. Originality/value: To the best of the authors’ knowledge, the current study is the first academic paper that extends the UTAUT by integrating additional factors: TR, SEC and COV-19 PR. In addition to two outcome variables: CQ and DQ, to study the cloud-based AIS in the Jordanian setting beyond the COVID-19 pandemic. The current research contributes to the academic knowledge on information technology information system adoption by considering cloud accounting acceptance and use and integration into the work practices of users through the BIs and actual use of cloud-based AIS in Jordan. © 2020, Emerald Publishing Limited.
ABSTRACT
Artificial intelligence solutions are not present only in big companies, but the new trend is to start changing the accounting profession also in small and medium companies. In order to shorten the period in which they will have access to artificial intelligence solutions, the artificial intelligence needs to be offered in a more accessible form. This paper represents the first step in a more in depth research about the way available resources for an organization to implement artificial intelligence solutions in their financial departments. This decision has the potential to bring fundamental changes to accounting and auditing, and in the entire financial markets. This paper explores the potential of artificial solutions adaptation in accounting, identifying the steps already taken in this field of activity which will help them to implement further changes. We investigate mainly the organizational changes brought by cloud computing and its potential for the accounting field to adapt to further technological solutions. We assessed the cloud computing's effect on the accounting profession, and the potential role of these professions in further implementing more intelligent solutions, as well as the main advantages and disadvantages in order to understand the reasons for high interest in migration to cloud computing, especially during the COVID-19 crisis.
ABSTRACT
The COVID-19 pandemic has altered the way small and medium-sized businesses (SMEs) function. To maintain business efficiency and reduce operating costs in the context of the constraints imposed by the pandemic, SMEs have been forced to embrace new digital technologies. Cloud accounting is becoming an increasingly important business operating tool for SMEs. By adopting cloud-based accounting, SMEs can become more efficient, financially organized, and flexible. This study aims to investigate the factors that have a pervasive influence on cloud accounting adoption among SMEs in Thailand, following the pandemic's effects. This study integrates three technology adoption theories-the Technology-Organization-Environment framework, Diffusion of Innovation theory, and Institutional Theory-and studies them alongside SMEs' unique characteristics. The research employs a qualitative case study method and triangulated sources of evidence. The findings provide important implications for the research community, policymakers, cloud accounting vendors, and SME owners aiming to formulate better approaches to cloud accounting adoption after the pandemic. The results suggest that vendors should focus on SMEs' particular characteristics and needs. By contrast, SMEs should determine the organizational fit of the cloud accounting platform and integrate cloud accounting with other aspects of their operations.
ABSTRACT
The current pandemic crisis has led to a paradigm shift in the economy. Expressions such as digital transformation and digitalization of business are common in the communication channels of economic entities, which want to benefit from the advantages of information technology (artificial intelligence, software robots, and blockchain) to streamline their business. The aim of this research is to highlight the impact of the digitalization of accounting on the business environment, the work style, and the role of professional accountants: the paradigm shift. The study is based on theoretical research as well as empirical research based on a questionnaire applied in economic entities, and respondents are both decision makers and professional accountants. The results obtained by the statistical analysis of the questionnaire (Chi-square, Crosstabulation, Friedman test) suggest that digitization is more than a conventional change, being equally about technology and people. The orientation towards digitalization implies, in addition to a well-organized implementation plan, a change in the mentalities of the human factor corroborated with the evolution of the organizational culture of economic entities. At the same time, we are witnessing a change in the accounting paradigm, and the role of professional accountants is evolving from “transaction logger” to analyst and consultant for entrepreneurs. Research confirms that the digitalization of accounting is proving to be not only a modern solution, imposed by technological progress, but also timely, necessary, and even mandatory given the difficulty of anticipating the economic and social context due to the pandemic crisis. This study stands out both because of the innovative character of the approached subject, the digitalization of accounting, which represents a concept in full expansion, and because of its practical utility. This is proven by the analyses performed and the conclusions drawn in the context of an economic environment that is constantly looking for solutions. All operations can be moved to a controlled and accessible digital environment that can be accessed from any location.