Cloud Accounting Adoption in Small and Medium Enterprises: An Integrated Conceptual Framework

During the Covid-19 pandemic period, many SMEs are facing a variety of technology challenges, including teleworking, digitalization, and new business practices. The decision to adopt cloud computing solution has sprung to the forefront as a major concern for SMEs across the globe. This paper presents an integrated framework that combine Technology-Organization-Environment (TOE) framework, Diffusion of Innovation (DOI) theory and Institutional Theory (INT) and extended factors to characterize the critical factors shaping cloud accounting adoption in SMEs. The conceptual framework identified five factors of determinant-technology, organization, environment, vendor, and owner that influence the adoption decision from the literature reviews and qualitative method. The framework can serve as starting point to discover influential factors in cloud accounting adoption in SMEs context.