An Empirical Study on the Impact of TOE Factors on E-Accounting Adoption: The Moderating Role of Cybersecurity

The growing trend of E-Accounting adoption and its impact on businesses through technological advancements and regulatory requirements, while highlighting the transformative potential of digital accounting systems in streamlining financial processes and enhancing decision-making capabilities.The purpose of this study is to examine the E-Accounting adoption.The TOE framework, which stands for the "Technological, Organizational, and Environmental" framework, is a conceptual model used in management and organizational studies to analyze and understand the factors that influence an organization's adoption and implementation of technology.It encompasses three main dimensions: our study proposes Organizational factors (Relative advantage, Technology compatibility), Organizational Influences (Top management support, Readiness), and Environmental factors (competitive pressure) to affect E-Accounting Adoption.Furthermore, auditor cyber security was proposed as a moderating variable.Moreover, the results came from 215 respondents, and the information was gathered from e-accounting users by convenience sampling and SPSS analysis.The findings showed that factors linked to technology, organization, and environment greatly predict the adoption of E-accounting.The findings showed that factors linked to technology, organization, and environment greatly predict the adoption of E-accounting.Additionally, the association between TOE variables and the adoption of E-Accounting is strongly somewhat positively impacted by cyber security.Lastly, more studies are needed on E-Accounting adoption in developing countries to understand the predictors of this technology among E-accounting users.This means that decision-makers are advised to enhance the knowledge of E-accounting users regarding the E-Accounting adoption and to spread the knowledge regarding the benefits of E-Accounting adoption for e-accounting users in the position of decision-makers.