Behavioral intentions in embracing cloud-based accounting information systems

Abstract

In facing the digital era and a more competitive environment, every organization is required to increasingly implement information systems that can facilitate various organizational needs. Cloud Based Accounting Information Systems (CBAIS), as part of information systems (IS), have also gained attention of organizations. This research was conducted to obtain empirical evidence of the interest in using CBAIS in various medium-sized companies in Indonesia measured using Institutional Theory. The data analysis tool used was SEM- PLS. The respondents in this study were accounting and finance departments employees working for logistics companies that still use conventional accounting information systems (non-cloud-based). A total of 89 responses were collected from 5 logistics companies in Indonesia. The research results indicated that mimetic pressure positively influenced the interest in using CBAIS, coercive pressure does not positively influence the interest in using CBAIS, and normative pressure positively influenced the interest in using CBAIS. An interesting aspect of this study is the absence of regulation or even demand in Indonesia that obligates the use of CBAIS. Hence, the use of CBAIS has not become a commonly adopted best practice in logistics companies.