Abstract
Cloud computing technology can change the business structure, including accounting, through cloud computing. However, cloud accounting has problems, especially those related to data, which affect user acceptance of cloud accounting. Based on these problems, this research aims to test the acceptance of cloud accounting. The object of this research focuses on cloud accounting users to prospective accountants who are still at the undergraduate degree, with a total of 123 respondents. The questionnaire was distributed via google form and then analyzed using PLS using data processing through SmartPLS. The findings of this study indicate that perceived ease of use and security can influence the intention to using cloud accounting. Meanwhile, perceived usefulness not able to control the choice to use cloud accounting. This is because prospective accountants still consider cloud as a learning medium to not guarantee uncertainty in using cloud accounting.
Highlights
Cloud computing is the latest technology that can force the business industry to make changes
The findings of this study provide some concrete evidence that perceived usefulness does not significantly impact prospective accountants’ intention to adopt cloud accounting
This study aims to identify the factors that influence the adoption of cloud accounting among prospective accountants who are currently in college
Summary
Cloud computing is the latest technology that can force the business industry to make changes. Cloud computing technology can access data and information anywhere and anytime without an internal or external hard drive. According to (Rittinghouse and Ransome, 2017), the functions of cloud accounting include having the speed to access data, reducing maintenance costs, and increasing mobility. These advantages make cloud computing the most critical technology in business and social organizations (Chen, Tian, and Lin, 2018; Cheng, 2018). Due to the context of cloud technology, users can access data and information anywhere and anytime without the need for specific hardware
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