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This study examines the adoption of cloud accounting among Indonesian SMEs by exploring its drivers, adoption processes, challenges, and performance implications. Using an interpretive qualitative design with a transcendental phenomenological approach, data were collected through semi-structured interviews with experts, vendors, SME owners, and government representatives. Thematic analysis shows that SMEs adopt cloud accounting to improve efficiency, transparency, real-time reporting, and operational flexibility. Adoption is shaped by feature trials, peer recommendations, and cost-security considerations, while barriers include low digital literacy, limited resources, high training costs and weak ecosystem support. Despite these challenges, cloud accounting enhances reporting accuracy, supports decision-making and provides scalable solutions aligned with business growth. By extending the TOE framework into TOEO (Technology, Organization, Environment, Ownership), this study offers new insights into SME decision-making in emerging economies and provides practical implications for policymakers, vendors and business owners in advancing digital transformation.
Andayani et al. (Wed,) studied this question.