Adopting Cloud Accounting: The Opinion of Greek Accountants

Sofia Asonitou, Georgios-Alexandros Roussis, Dimitra Kavalieraki-Foka (), Chara Kottara and Fragkiskos Gonidakis
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Sofia Asonitou: University of West Attica
Georgios-Alexandros Roussis: University of West Attica
Dimitra Kavalieraki-Foka: University of West Attica
Chara Kottara: University of West Attica
Fragkiskos Gonidakis: University of West Attica

A chapter in Strategic Innovative Marketing and Tourism, 2025, pp 173-182 from Springer

Abstract: Abstract Cloud accounting offers unprecedented flexibility and accessibility, revolutionising financial data management. Accountants are adopting these technologies to streamline operations and enhance client service. Real-time data access improves decision-making and efficiency. The need for dynamic, scalable and secure processes drives this adoption. As a result, the accounting profession is transforming towards more innovative practices. The purpose of this study is to investigate the opinions of Greek accountants regarding the adoption of cloud accounting systems. A questionnaire was used on a convenient sample of 104 accountants to implement the research based on the technology acceptance model (TAM). Results showed a positive correlation between the TAM variables such as perceived usefulness, perceived ease of use and intention to use. Additionally, the research uncovers that while accountants recognise the benefits, data security and privacy concerns can hinder acceptance. This research offers actionable insights for developers, policymakers and firms to address these concerns and promote the benefits, facilitating broader adoption of cloud accounting practices.

Keywords: Cloud accounting; Technology acceptance model; Accountants’ opinions (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-031-81962-9_19

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DOI: 10.1007/978-3-031-81962-9_19

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