Research On The Influencing Factors Of Small And Medium Enterprise(SMEs)' Willingness To Adopt Cloud Accounting

With the rapid development of information technology,cloud accounting emerges as the cloud computing and the accounting industry develop.Cloud accounting is a virtual accounting information system on the basis of cloud technology through the Internet.Moreover,cloud accounting is helpful for enterprise to greatly reduce the cost of accounting informatization transformation with the characteristics of scalability and on-demand serviceability,which is important for small and medium-sized enterprises with limited technical,human and financial resources.Although the advantages of cloud accounting services are very prominent,the adoption and promotion of cloud accounting services face various problems,and the demand of the market has not been fully released.Under these circumstances,this dissertation analyzes the influencing factors of SME users' willingness to adopt cloud accounting and proposes the hypothesis model on the basis of TOE(Technology-Organization-Environment)framework.In this dissertation,questionnaire survey was used to collect samples,and a total of 281 valid samples were obtained.Data analysis was performed using statistical analysis software such as SPSS18.0,Smart PLS3.0,and the results showed that:(1)from the perspective of the technical level,cost savings and data security have a significant positive impact on relative advantage.Cost savings,data security,and relative advantage have a significant positive impact on cloud accounting adoption willingness.Complexity has a significant negative impact on cloud accounting adoption willingness.The impact of compatibility and cloud accounting adoption willingness not be significant.(2)from the perspective of organizational level,insight from top managers and employee knowledge literacy have a significant positive impact on cloud accounting adoption willingness.Organizational inertia has a significant negative impact on cloud accounting adoption willingness.(3)from the perspective of environmental level,the lack of standardization has a significant negative impact on cloud accounting adoption willingness.Competitive pressure has a significant positive impact on cloud computing adoption willingness.The impact of bandwagon pressure and cloud accounting adoption will not be significant.Finally,on the basis of in-depth analysis and discussion of the empirical results,this dissertation puts forward scientific and useful suggestions for cloud accounting serviceproviders,SME users and government departments.Moreover,this dissertation summarizes the main contributions,limitations and future work.