Examining User Intention Toward Cloud-Based Accounting Information System Adoption

Erika Handayani, Zaldy Adrianto, Hamzah Ritchi

Abstract


This research examined the association of users perceived ease of use, usefulness, and risks with the intention of cloud-based accounting information systems (AIS) adoption. The research involved 41 small-medium enterprises (SMEs) in Bandung as the samples of the study.  The data was collected using a questionnaires instrument with a purposive sampling technique. The results showed that perceived ease of use (PEOU) and usefulness (PU) was positively associated with adopting a cloud-based accounting information system. Meanwhile, the perceived risk (PR) had no significant influence on the cloud-based accounting information system’s perceived usefulness (PU). However, the perceived risk significantly influenced to intention to use (IU) cloud-based accounting information system.  

 


Keywords


perceived ease of use; perceived usefulness; cloud-based accounting information systems; small-medium enterprises

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DOI: https://doi.org/10.24198/jaab.v4i2.35102

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