| Summary: | This study challenges the conventional belief of autonomy among the technological, organizational, and environmental (TOE) framework constituents and probes into their effect on the adoption of cloud-based accounting within small- to medium-sized enterprises (SMEs). We postulate that a vision of cloud computing plays a mediating role between the TOE elements and the adoption of cloud accounting practices. The study delves deeper into exploring the mediating impact of this cloud computing vision in driving the adoption of cloud accounting. Applying a snowball sampling methodology, we successfully collated 293 relevant responses. The outcomes lend support to the interconnectedness prevailing among the TOE components. The cloud computing vision emerged as a crucial mediator, accentuating the influences of organizational readiness, senior management endorsement, relative advantage, compatibility, and competitive pressure on the transition to cloud-based accounting. Additionally, our findings illuminate the impact of cultivating a vision of cloud computing on the adoption of cloud accounting methodologies. These results contribute to the enrichment of the TOE model by calling into question the prevalent notion of independence among TOE components when employing a vision as an intention surrogate. Consequently, we encourage further research to embed the vision as a proxy for intention within the TOE model and to concurrently investigate potential correlations among the TOE elements.
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