Identify the essential factors affecting the adoption and application of cloud accounting

Subject Areas : Management Accounting

Abedin Barzegar Khandoozi ¹ (1Ph.D. Student. Department of Management and Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran)
Mansoor Garkaz ² (Associate Prof . Department of Management and Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran.)
Parviz Saeidi ³ (Associate Prof . Department of Management and Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran.)
Alireza Matoofi ⁴ (Assistant Prof.. Department of Management and Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran)

Received: 2018-08-13 Accepted : 2018-12-01 Published : 2019-09-23

Keywords: cloud computing,

Abstract :

The purpose of this study was to identify the main factors affecting the acceptance of cloud accounting in Iran. According to the methodology, this research is descriptive-exploratory and applied. The statistical population of this research is all faculty members taught at the Ph.D. in Accounting and Ph.D. Students in Accounting who have passed the comprehensive test. For sampling, one-step cluster sampling method was used to calculate the sample size. The sample size was 229 people. To ensure the response, a questionnaire was sent to 250 individuals in person and in virtual office. A total of 233 questionnaires were collected. Analysis methodology The findings are exploratory factor analysis. The research findings show that thirteen factors of cost, workload, education, external pressure, pressure of institutions, management attitudes, pattern existence, individual skills, cost benefits, ease of access The ability to adapt, the sense of need, and personality factors are factors that are effective in accepting cloud accounting.

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