Cloud Accounting Adoption in Small and Medium Enterprises: An Integrated Conceptual Framework: Five factors of determinant were identified by integrated Technology-Organization-Environment (TOE) framework, Diffusion of Innovation (DOI), Institutional Theory (INT) and extended factors.

Dalinee Sastararuji, D. Hoonsopon, Pongsakorn Pitchayadol, Pimsiri Chiwamit
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引用次数: 10

Abstract

During the Covid-19 pandemic period, many SMEs are facing a variety of technology challenges, including teleworking, digitalization, and new business practices. The decision to adopt cloud computing solution has sprung to the forefront as a major concern for SMEs across the globe. This paper presents an integrated framework that combine Technology-Organization-Environment (TOE) framework, Diffusion of Innovation (DOI) theory and Institutional Theory (INT) and extended factors to characterize the critical factors shaping cloud accounting adoption in SMEs. The conceptual framework identified five factors of determinant-technology, organization, environment, vendor, and owner that influence the adoption decision from the literature reviews and qualitative method. The framework can serve as starting point to discover influential factors in cloud accounting adoption in SMEs context.
中小企业采用云会计:一个集成的概念框架:通过集成的技术-组织-环境(TOE)框架、创新扩散(DOI)、制度理论(INT)和扩展因素确定了五个决定因素。
在2019冠状病毒病大流行期间,许多中小企业面临着各种技术挑战,包括远程办公、数字化和新的商业实践。采用云计算解决方案的决定已经成为全球中小企业关注的一个主要问题。本文提出了一个综合框架,结合技术-组织-环境(TOE)框架、创新扩散(DOI)理论和制度理论(INT)以及扩展因素来表征影响中小企业采用云会计的关键因素。概念框架从文献综述和定性方法中确定了影响采用决策的五个决定性因素——技术、组织、环境、供应商和所有者。该框架可以作为发现中小企业采用云会计的影响因素的起点。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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