ADOPTION OF CLOUD-BASED ACCOUNTING TO ACHIEVE SUSTAINABLE DEVELOPMENT IN BANKING INDUSTRY: A CASE OF INDONESIA

Abstract

Objective: This study aims to explain the factors that influence of cloud accounting adoption in the Banking industry by applying the technology acceptance model (TAM) and technology-organization-environment (TOE). Methods: The research method that was evaluated empirically used survey data from employee in banking industry. Data processing was carried out using Partial Least Squares-Structural Equation Modeling (PLS-SEM). Result: The results showed that management support, organizational competence, service quality, system quality, perceived usefulness and perceived ease of use had a significant relationship with intention to use cloud accounting. The intention to adopt of cloud accounting had a significant relationship to the use of cloud accounting. Conclusions: This research contributes to a theoretical understanding of the factors that enable the intention to adoption of cloud accounting while providing benefits to financial firms in general that enable them to further develop cloud accounting frameworks.