Determinants of adopting cloud accounting software in small and medium enterprises in Vietnam

Abstract

The study uses SEM model to test determinants of adopting cloud accounting software in SMEs by examining 188 SMEs in Binh Dinh, Ho Chi Minh City, Binh Duong, and Dong Nai. The test results indicate that “perceived usefulness” and “perceived ease of use” have an impact on the “behavioral intention to use cloud accounting software”. Therefore, the “behavioral intention to use cloud accounting software” will affect the “adoption of cloud accounting software” in enterprises. Besides, “social influence” and “facilitating conditions” have a certain influence on the “adoption of the software” in SMEs. Additionally, various costs play an important role in adopting the software in SMEs.