Adoption of Cloud-Based Accounting Practices in Turkey: An Empirical Study

With the rapid expansion of cloud computing technologies, one of the important mandatory services provided by governments is cloud-based accounting applications. This study aims to examine the main factors that play a role in users’ decisions to adopt cloud-based accounting services in Turkey. We propose a modified version of The Extended Unified Model of Electronic Government Adoption (extended UMEGA). The model is tested using data obtained from 391 people. The findings show that computer self-efficacy, social impact, and performance expectations have a positive and significant effect, while perceived risk has a negative and significant effect on attitude. Results also showed that while the confidence in government and trust in the internet did not have a significant effect on perceived risk. However, it did have a significant and positive effect on performance expectations. The findings provide an understanding of the factors that legislators can take into account when developing strategies.