The effect cloud accounting adoption on organizational performance in SMEs
The study challenges the previous literature and assumes the digital vision as a proxy of intention among Technological, Organizational, and Environmental (TOE) factors and investigates the influence of TOE factors on cloud accounting adoption among Small and Medium Enterprises (SMEs). Furt...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Growing Science
2023-01-01
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| Series: | International Journal of Data and Network Science |
| Online Access: | http://www.growingscience.com/ijds/Vol7/ijdns_2022_120.pdf |
| _version_ | 1811184031736266752 |
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| author | Awni Rawashdeh Badi Salem Rawashdeh |
| author_facet | Awni Rawashdeh Badi Salem Rawashdeh |
| author_sort | Awni Rawashdeh |
| collection | DOAJ |
| description | The study challenges the previous literature and assumes the digital vision as a proxy of intention among Technological, Organizational, and Environmental (TOE) factors and investigates the influence of TOE factors on cloud accounting adoption among Small and Medium Enterprises (SMEs). Furthermore, the effect of cloud accounting adoption on the organization's performance as measured by the balanced scorecard was evaluated. The data collection strategy employed an online survey of owners and managers using snowball methodology, in which the survey was automatically introduced to the respondents most likely to find relevant. The data was validated prior to SEM analysis. Seven of eight hypotheses were accepted, including the two hypotheses about the impact of the digital vision on cloud accounting adoption and the hypothesis about the impact of cloud accounting adoption on balanced scorecard-measures organizational performance. Despite the importance of the statistically significant factors in the study model, the digital vision was the most affected by the organizational readiness factor. The findings contribute to the TOE model by challenging the previous literature and assumption of digital vision as a proxy of intention among TOE factors. Future studies should use the TOE framework more caution if the intention is assumed to be a mediating variable. |
| first_indexed | 2024-04-11T13:06:27Z |
| format | Article |
| id | doaj.art-bdf8590987974516bc6b9cb9f6f6f376 |
| institution | Directory Open Access Journal |
| issn | 2561-8148 2561-8156 |
| language | English |
| last_indexed | 2024-04-11T13:06:27Z |
| publishDate | 2023-01-01 |
| publisher | Growing Science |
| record_format | Article |
| series | International Journal of Data and Network Science |
| spelling | doaj.art-bdf8590987974516bc6b9cb9f6f6f3762022-12-22T04:22:45ZengGrowing ScienceInternational Journal of Data and Network Science2561-81482561-81562023-01-017141142410.5267/j.ijdns.2022.9.005The effect cloud accounting adoption on organizational performance in SMEsAwni RawashdehBadi Salem Rawashdeh The study challenges the previous literature and assumes the digital vision as a proxy of intention among Technological, Organizational, and Environmental (TOE) factors and investigates the influence of TOE factors on cloud accounting adoption among Small and Medium Enterprises (SMEs). Furthermore, the effect of cloud accounting adoption on the organization's performance as measured by the balanced scorecard was evaluated. The data collection strategy employed an online survey of owners and managers using snowball methodology, in which the survey was automatically introduced to the respondents most likely to find relevant. The data was validated prior to SEM analysis. Seven of eight hypotheses were accepted, including the two hypotheses about the impact of the digital vision on cloud accounting adoption and the hypothesis about the impact of cloud accounting adoption on balanced scorecard-measures organizational performance. Despite the importance of the statistically significant factors in the study model, the digital vision was the most affected by the organizational readiness factor. The findings contribute to the TOE model by challenging the previous literature and assumption of digital vision as a proxy of intention among TOE factors. Future studies should use the TOE framework more caution if the intention is assumed to be a mediating variable.http://www.growingscience.com/ijds/Vol7/ijdns_2022_120.pdf |
| spellingShingle | Awni Rawashdeh Badi Salem Rawashdeh The effect cloud accounting adoption on organizational performance in SMEs International Journal of Data and Network Science |
| title | The effect cloud accounting adoption on organizational performance in SMEs |
| title_full | The effect cloud accounting adoption on organizational performance in SMEs |
| title_fullStr | The effect cloud accounting adoption on organizational performance in SMEs |
| title_full_unstemmed | The effect cloud accounting adoption on organizational performance in SMEs |
| title_short | The effect cloud accounting adoption on organizational performance in SMEs |
| title_sort | effect cloud accounting adoption on organizational performance in smes |
| url | http://www.growingscience.com/ijds/Vol7/ijdns_2022_120.pdf |
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