The factors of cloud accounting adoption among accounting practitioners in Malaysia

The fast development of technological advancement has urged accounting practitioners to follow that pace. Cloud accounting system is the newest paradigm in the accounting industry in order to ensure the accounting practitioners are always up to date with a current and challenging situation.This stud...

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Main Author:	Nurul Umirah, Umar
Format:	Thesis
Language:	eng eng
Published:	2021
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/9367/1/s825519_01.pdf https://etd.uum.edu.my/9367/2/s825519_02.pdf
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id	my-uum-etd.9367
record_format	uketd_dc
spelling	my-uum-etd.93672022-05-22T00:42:50Z The factors of cloud accounting adoption among accounting practitioners in Malaysia 2021 Nurul Umirah, Umar Khairuddin, Norhaiza Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HF5601-5689 Accounting The fast development of technological advancement has urged accounting practitioners to follow that pace. Cloud accounting system is the newest paradigm in the accounting industry in order to ensure the accounting practitioners are always up to date with a current and challenging situation.This study purposes to analyse the factors of cloud accounting (CA) adoption among accounting practitioners in Malaysia. The technologyorganisation-environment (TOE) framework is adopted in this study. The objective of this study is to examine the relationship between perceived benefits outweigh costs and security and privacy concerns (technological context); top management support and technology readiness (organisational context); and external pressure (environmental context). This study used a quantitative approach and the targeted respondents are the accounting practitioners in Malaysia. There are 380 electronic questionnaires distributed and all the questionnaires are returned for further investigation. Collected data were analysed by using PLS-SEM and the results show that all factors have a significant relationship towards cloud accounting adoption among accounting practitioners in Malaysia. Lastly, implications of the outcomes, potential limitations, and recommendations for future research are also discussed in this study. 2021 Thesis https://etd.uum.edu.my/9367/ https://etd.uum.edu.my/9367/1/s825519_01.pdf text eng 2024-08-18 staffonly https://etd.uum.edu.my/9367/2/s825519_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Khairuddin, Norhaiza
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Nurul Umirah, Umar The factors of cloud accounting adoption among accounting practitioners in Malaysia
description	The fast development of technological advancement has urged accounting practitioners to follow that pace. Cloud accounting system is the newest paradigm in the accounting industry in order to ensure the accounting practitioners are always up to date with a current and challenging situation.This study purposes to analyse the factors of cloud accounting (CA) adoption among accounting practitioners in Malaysia. The technologyorganisation-environment (TOE) framework is adopted in this study. The objective of this study is to examine the relationship between perceived benefits outweigh costs and security and privacy concerns (technological context); top management support and technology readiness (organisational context); and external pressure (environmental context). This study used a quantitative approach and the targeted respondents are the accounting practitioners in Malaysia. There are 380 electronic questionnaires distributed and all the questionnaires are returned for further investigation. Collected data were analysed by using PLS-SEM and the results show that all factors have a significant relationship towards cloud accounting adoption among accounting practitioners in Malaysia. Lastly, implications of the outcomes, potential limitations, and recommendations for future research are also discussed in this study.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Nurul Umirah, Umar
author_facet	Nurul Umirah, Umar
author_sort	Nurul Umirah, Umar
title	The factors of cloud accounting adoption among accounting practitioners in Malaysia
title_short	The factors of cloud accounting adoption among accounting practitioners in Malaysia
title_full	The factors of cloud accounting adoption among accounting practitioners in Malaysia
title_fullStr	The factors of cloud accounting adoption among accounting practitioners in Malaysia
title_full_unstemmed	The factors of cloud accounting adoption among accounting practitioners in Malaysia
title_sort	factors of cloud accounting adoption among accounting practitioners in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2021
url	https://etd.uum.edu.my/9367/1/s825519_01.pdf https://etd.uum.edu.my/9367/2/s825519_02.pdf
_version_	1747828583162707968

The factors of cloud accounting adoption among accounting practitioners in Malaysia

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