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

PurposeThis study aims to investigate the factors influencing the adoption of cloud accounting (CA) in Oman’s small and medium enterprises (SMEs). The research model is developed based on relationships between technology, organisational and environmental contexts.Design/methodology/approachThis stud...

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Bibliographic Details
Published in:Journal of science and technology policy management (Online) 2023-08, Vol.14 (5), p.859-884
Main Authors: Omar Ikbal Tawfik, Durrah, Omar, Hussainey, Khaled, Hamada Elsaid Elmaasrawy
Format: Article
Language:English
Subjects:
Accounting
Cloud computing
Compatibility
Cooperation
COVID-19
Customer services
Data collection
Developing countries
Economic resources
Entrepreneurs
Environmental aspects
Industrialized nations
Information systems
Information technology
Infrastructure
Internet access
LDCs
Medical research
Multivariate statistical analysis
Organizational aspects
Pandemics
Privacy
Questionnaires
Small & medium sized enterprises-SME
Small business
Technology
Top management
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Summary:PurposeThis study aims to investigate the factors influencing the adoption of cloud accounting (CA) in Oman’s small and medium enterprises (SMEs). The research model is developed based on relationships between technology, organisational and environmental contexts.Design/methodology/approachThis study used a questionnaire to collect data from a sample of SMEs in Oman’s information and communication sector. In total, 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 through analysis of a moment structures software.FindingsThis study tested seven factors, namely, support from top management, firm size, infrastructure (technology readiness), security and privacy, compatibility, competitive pressure and relative advantage. The results revealed that compatibility has a significant impact on the adoption of CA.Practical implicationsThis study suggests the mangers in SMEs should play a more decisive role in identification of technological, organisational and environmental factors that affect the success of implementing CA in a comprehensive model.Originality/valueThis 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 CA.
ISSN:2053-4620
2053-4639
DOI:10.1108/JSTPM-08-2021-0114