Factors influencing the implementation of cloud accounting: evidence from small and medium enterprises in Oman
Omar Ikbal Tawfik, Omar Durrah, Khaled Hussainey, Hamada Elsaid Elmaasrawy
Abstract
Purpose This 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/approach This 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. Findings This 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 implications This 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/value This 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.