The impact of organisational factors on intentions to adopt a cloud accounting information system in Jordanian financial SMEs

Qasim Alawaqleh, Jaffar Alsawalhah, Nashat Almasria, Rana Airout and Mohammad Amireh

International Journal of Business Excellence, 2026, vol. 39, issue 2, 234-247

Abstract: This study aims to investigate the impact of organisational factors such as organisational culture, organisational support, and organisational structure on the intention to adopt cloud accounting information systems. Based on previous research, this study proposed a conceptual model. The data was gathered from Jordanian financial SMEs. Just 213 of the 263 questionnaires provided of the selected SMEs were included in the study. The PLS-SEM tool was used to analyse the empirical evidence. The results revealed that organisational culture, support, and structure all had a substantial effect on the intention to adopt cloud accounting information systems. Managers, analysts, and decision-makers will benefit from the findings, which will help them appreciate the value of implementing a cloud accounting information system.

Keywords: cloud computing; accounting information system; organisational culture; organisational support; organisational structure; financial SMEs. (search for similar items in EconPapers)
Date: 2026
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