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Factors Affecting the Intention to Use Cloud Accounting in SMEs: Evidence from Vietnam

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Digital Economy, Business Analytics, and Big Data Analytics Applications

Part of the book series: Studies in Computational Intelligence ((SCI,volume 1010))

Abstract

Cloud accounting and its application in business activities are relatively new research topics in Vietnam. This study investigates the factors affecting the intention to use cloud accounting according to managerial and accountant perspective in small and medium-sized enterprises (SMEs). It provides empirical evidence from Vietnam. Data is collected quantitatively utilizing an online-survey questionnaire. It was sent by email to managers and accountants in 300 SMEs. The results show that perceived usefulness and availability to embrace technology have a positive impact on the intention to use cloud accounting. A rather interesting result is that perceived ease of use technology has also a positive effect on the intention to use cloud accounting. These results provide reliable evidence for managers and accountants to strategically accelerate the cloud accounting application process and improve financial and business efficiency. These results are also a reference for software manufacturers providing products with more suitable features.

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Author information

Authors and Affiliations

  1. Faculty of Business, Accounting Department, Al-Zaytoonah University of Jordan, Amman, Jordan

    Malik Abu Afifa

  2. Tien Giang University, My Tho, Tien Giang Province, Vietnam

    Hien Vo Van & Trang Le Hoang Van

Authors
  1. Malik Abu Afifa
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  2. Hien Vo Van
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  3. Trang Le Hoang Van
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Corresponding author

Correspondence to Malik Abu Afifa .

Editor information

Editors and Affiliations

  1. Business Analytics and Information Systems, Faculty of Business, Al-Zaytoonah University of Jordan, Amman, Jordan

    Saad G. Yaseen

Appendix: Research Instrument

Appendix: Research Instrument

  1. I

    Profile of the individuals

An appendix explaining the profile of the individuals.
  1. II

    The Part of Respondents to Be Surveyed

The following questions were answered based on perceptions with 5 levels: Totally disagree (1); Disagree (2); Neutral (3); Agree (4) and Totally agree (5).

No.

Content

1. Perceived usefulness (PU)

1

Cloud accounting is very useful for the job

2

Cloud accounting can increase productivity

3

Cloud accounting improves efficiency

4

Cloud accounting provides tools to help make accounting work easier

2. Perceived ease of use (PE)

5

Interaction with cloud accounting is clear and easy to understand

6

It is easy to learn how to use cloud accounting

7

Existing accounting software easily connects data with cloud accounting

3. Availability to embrace technology (AE)

8

Our firm are willing to invest in technical infrastructure to use cloud accounting

9

Our firm is willing to hire experts to use cloud accounting

10

Our firm has programs to encourage employees to learn and use cloud accounting

11

Our firm really wants to use a new accounting tool

4. Intention to use cloud accounting (IU)

12

I have intend to use cloud accounting in the future

13

I intend to use cloud accounting frequently

14

Cloud accounting is convenient since it is easily integrated with devices connected to the internet; therefore, I recommend firms to use it

15

Cloud accounting is very useful; therefore, I recommend firms to use it

16

Cloud accounting is easy to use; therefore, I recommend firms to use it

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Abu Afifa, M., Van, H.V., Le Hoang Van, T. (2022). Factors Affecting the Intention to Use Cloud Accounting in SMEs: Evidence from Vietnam. In: Yaseen, S.G. (eds) Digital Economy, Business Analytics, and Big Data Analytics Applications. Studies in Computational Intelligence, vol 1010. Springer, Cham. https://doi.org/10.1007/978-3-031-05258-3_47

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