Beyond Adoption: The Shaping of Cloud Accounting Information Systems Usage Through Organizational Factors and IT Governance

Résumé fourni par la source

Information Systems (IS) play a critical role in managing and optimizing core business processes and financial operations within small and medium-sized enterprises (SMEs). Specifically, Cloud-based Accounting Information Systems (CAIS) represent a significant digital innovation that is reshaping accounting practices and financial management in SMEs. Despite growing adoption, limited empirical evidence exists on the organizational and governance factors influencing CAIS implementation in developing economies. This paper conducts empirical research primarily examining how organizational culture, organizational structure, and organizational support shape the effective adoption and usage of CAIS among SMEs in Jordan. In particular, the study explores the moderating role of Information Technology Governance (ITG) in the relationships between these organizational factors and CAIS usage. Drawing on the Information Systems and digital accounting literature, this study employs quantitative research design using PLS-SEM. An adapted model is derived from the Technology–Organization–Environment perspectives in adoption technological and contextual factors. Data was collected through a structured questionnaire from 397 Jordanian SME professionals across various managerial and accounting roles. The findings reveal that organizational culture exerts the strongest positive influence on CAIS adoption (β = 0.537, p < 0.001), followed by organizational structure (β = 0.296, p < 0.001) and organizational support (β = 0.226, p < 0.001). ITG also demonstrates a significant direct effect on CAIS adoption (β = 0.218, p < 0.001). Mediation analysis indicates that ITG significantly strengthens the relationship between organizational support and CAIS adoption (β = 0.089, p = 0.035), while its moderating effects on organizational culture and structure are not statistically significant. This research contributes to the digital accounting and Information Systems literature by providing nuanced insights into the conditional role of ITG in CAIS adoption, moving beyond traditional direct-effect models. From an empirical perspective, the findings recommend that policymakers and SME managers must priorities IT governance frameworks alongside organizational support mechanisms to facilitate effective CAIS implementation in emerging markets. Furthermore, prior studies have largely focused on technological determinants or direct effects of organizational factors, while providing limited insight into how IT governance shapes the relationship between organizational capabilities and CAIS adoption within SMEs in emerging economies.

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