MSME ADOPTION OF CLOUD ACCOUNTING: A TAM AND UTAUT PERSPECTIVE
DOI:
https://doi.org/10.32493/ebic.v2i1.51050Keywords:
Cloud Accounting, MSME, TAM, UTAUT, Technology AdoptionAbstract
This study investigates the adoption of traditional and cloud-based accounting systems among Micro, Small, and Medium Enterprises (MSMEs) in Solo, Indonesia, using the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT). A quantitative approach was employed with data collected via questionnaires distributed to 150 MSME owners and employees. Structural Equation Modeling (PLS-SEM) was used to analyze relationships between variables. The findings show that facilitating conditions and behavioral intention significantly influence the use of cloud accounting systems. Additionally, perceived ease of use strongly affects perceived usefulness. However, social influence, perceived usefulness, and perceived ease of use do not significantly affect behavioral intention. These findings suggest that MSMEs’ adoption decisions are influenced more by practical and infrastructural support than by social factors or perceived system benefits. The results provide actionable insights for policymakers, training providers, and system developers to enhance digital readiness and improve MSME competitiveness through better access to cloud accounting technologies.
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