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Intention to Use Cloud Accounting System Among SMEs in Malaysia: A Conceptual Framework of a Modified Unified Theory of Acceptance and Use of Technology (UTAUT) Model

Author

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  • Zul Karami Che Musa
  • Mohd Nazri Muhayiddin
  • Mohd Nor Hakimin Yusoff
  • Mohammad Ismail
  • Mahathir Muhamad

Abstract

This study explores the underlying factors among SMEs that explain their intentions to use cloud accounting system in Malaysia. This study is motivated by the fact that SMEs are considered as significant economic players and an influential source of national and local economic growth. However, looking at high failure rate for Malaysian SMEs, more research should concern on supporting their business operation especially with regard to accounting or financial management. Based on the literature on this field as well as the concept in Unified Theory of Acceptance and Use of Technology (UTAUT) this study establishes a conceptual model that incorporate additional perceived security to the original four explanatory variables of UTAUT: performance expectancy, effort expectancy, social influence and facilitating condition. Hence, this paper proposes a conceptual framework of a modified UTAUT model with factors towards user intention to use cloud accounting system in Malaysia.

Suggested Citation

  • Zul Karami Che Musa & Mohd Nazri Muhayiddin & Mohd Nor Hakimin Yusoff & Mohammad Ismail & Mahathir Muhamad, 2019. "Intention to Use Cloud Accounting System Among SMEs in Malaysia: A Conceptual Framework of a Modified Unified Theory of Acceptance and Use of Technology (UTAUT) Model," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(2), pages 74-78, July.
    • Handle: RePEc:jfr:rwe111:v:10:y:2019:i:2:p:74-78
    DOI: 10.5430/rwe.v10n2p74
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    References listed on IDEAS

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    1. Ipole, Peter Afi & Agba, A. Ogaboh & Okpa, J. Thompson, 2018. "Existing Working Conditions and Labour Unions Agitations in Cross River State Civil Service, Nigeria," Global Journal of Social Sciences Studies, Pacharapa Naka, vol. 4(1), pages 39-51.
    2. Ipole, Peter Afi & Agba, A. Ogaboh. & Okpa, J. Thompson., 2018. "Existing Working Conditions and Labour Unions Agitations in Cross River State Civil Service, Nigeria," Global Journal of Social Sciences Studies, Online Science Publishing, vol. 4(1), pages 39-51.
    3. Sirajul Haque & Pairote Pathrannarakul, 2013. "The Role of Technology in Enhancing Transparency and Accountability in Public Sector Organizations of Pakistan," International Journal of Economics, Business and Management Studies, Online Science Publishing, vol. 2(1), pages 20-24.
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    Cited by:

    1. Gary Cokins & Ionica Oncioiu & Mirela Cătălina Türkeș & Dan Ioan Topor & Sorinel Căpuşneanu & Carmen Adina Paștiu & Delia Deliu & Alina Nicoleta Solovăstru, 2020. "Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence," Sustainability, MDPI, vol. 12(15), pages 1-17, July.

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