文章基本信息

标题：Influences of the environmental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan
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作者：Malek Hamed Alshirah ; Abdalwali Lutfi ; Ahmad Farhan Alshira’h 等
期刊名称：Accounting
印刷版ISSN：2369-7393
电子版ISSN：2369-7407
出版年度：2020
卷号：7
期号：3
页码：645-654
DOI：10.5267/j.ac.2020.12.013
出版社：Growing Science
摘要：The objective of this study is to examine the role of external factors including MP, CP, and NP on the intention to adopt Cloud Based Accounting Information System (CB-AIS). The study proposes a theoretical framework based on institutional theory (INT). The data were collected from small and medium sized enterprise (SMEs) operating in Jordan. A total of 600 questionnaires were distributed to selected SMEs and only 142 were returned and used for the analysis. The empirical data were analyzed using the PLS-SEM modelling. The findings showed that MP, CP, and NP had significant direct associations with the CB-AIS intention to adopt. The results provide important insights to managers, researchers and policymakers to help them understand the importance of CB-AIS adopting to enhance firm performance.
关键词：CB-AIS; Institutional Theory; Mimetic pressure; Coercive pressure; Normative Pressure; SMEs; Jordan