TECHNOLOGICAL, ORGANIZATIONAL, AND ENVIRONMENTAL DRIVERS OF CLOUD ACCOUNTING ADOPTION AND ECONOMIC SUSTAINABILITY OUTCOMES IN MSMES
DOI:
https://doi.org/10.33830/iscebe.v2i1.5705Keywords:
Cloud accounting, MSMEs, Economics Sustainability, TOEAbstract
The sustainability of MSMEs is very crucial, especially in the digital era that makes competition increasingly tight. Adopting technology such as cloud accounting is important for MSMEs to continue to exist. This study investigates the factors influencing the adoption of cloud accounting among MSMEs and its impact on economic sustainability based on the Technology-Organization-Environment (TOE) framework. The study employs a purposive sampling method on MSMEs located in Central Java. Data analysis was conducted using Structural Equation Modelling-Partial Least Squares (PLS). The results show that cloud accounting adoption significantly influences economic sustainability. Furthermore, organizational support, relative advantages, and top management support positively influence cloud accounting adoption. However, environmental dimensions such as bandwagon effect, competitive pressure, and compatibility do not significantly influence cloud accounting adoption.