Behavioral intentions in embracing cloudbased accounting information systems

Carolina, Yenni and Rapina, Rapina and Susilawati, Christine Dwi Karya and Patria, Naftali (2024) Behavioral intentions in embracing cloudbased accounting information systems. International Journal of Academe and Industry Research, 5 (1). pp. 43-64. ISSN 2719-0625

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Abstract

In facing the digital era and a more competitive environment, every organization is required to increasingly implement information systems that can facilitate various organizational needs. Cloud Based Accounting Information Systems (CBAIS), as part of information systems (IS), have also gained attention of organizations. This research was conducted to obtain empirical evidence of the interest in using CBAIS in various medium-sized companies in Indonesia measured using Institutional Theory. The data analysis tool used was SEM- PLS. The respondents in this study were accounting and finance departments employees working for logistics companies that still use conventional accounting information systems (non-cloud-based). A total of 89 responses were collected from 5 logistics companies in Indonesia. The research results indicated that mimetic pressure positively influenced the interest in using CBAIS, coercive pressure does not positively influence the interest in using CBAIS, and normative pressure positively influenced the interest in using CBAIS. An interesting aspect of this study is the absence of regulation or even demand in Indonesia that obligates the use of CBAIS. Hence, the use of CBAIS has not become a commonly adopted best practice in logistics companies.

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Email Author Carolina, Yenni UNSPECIFIED UNSPECIFIED Author Rapina, Rapina UNSPECIFIED UNSPECIFIED Author Susilawati, Christine Dwi Karya UNSPECIFIED UNSPECIFIED Author Patria, Naftaly UNSPECIFIED UNSPECIFIED
Uncontrolled Keywords:	cloud-based accounting information systems, accounting information systems, technology acceptance model, TAM, institutional theory, information systems
Subjects:	H Social Sciences > HG Finance
Depositing User:	Perpustakaan Maranatha
Date Deposited:	06 Apr 2025 16:11
Last Modified:	06 Apr 2025 16:11
URI:	http://repository.maranatha.edu/id/eprint/33816

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