Research Article
Revealing the Drivers of Intention for Using Cloud-Based Accounting Systems for Sustainable Business
@INPROCEEDINGS{10.4108/eai.1-11-2023.2355343, author={Mirza Maulinarhadi Ranatarisza and Heru Tjaraka and Ardianto Ardianto and Alfa Rahmiati}, title={Revealing the Drivers of Intention for Using Cloud-Based Accounting Systems for Sustainable Business}, proceedings={Proceedings of the 6th Annual International Conference on Business and Public Administration, AICOBPA 2023, 1 November 2023, Malang, Indonesia}, publisher={EAI}, proceedings_a={AICOBPA}, year={2025}, month={12}, keywords={business recovery cloud-based accounting system utaut}, doi={10.4108/eai.1-11-2023.2355343} }- Mirza Maulinarhadi Ranatarisza
Heru Tjaraka
Ardianto Ardianto
Alfa Rahmiati
Year: 2025
Revealing the Drivers of Intention for Using Cloud-Based Accounting Systems for Sustainable Business
AICOBPA
EAI
DOI: 10.4108/eai.1-11-2023.2355343
Abstract
This research investigates and explains the factors that influence the intentions and acceptance behavior of SMEs in using cloud-based accounting systems in their business operations, by applying the basic concepts of the Unified Theory of Acceptance and Use of Technology (UTAUT). A structural equation modeling approach was used to validate the model based on data collected through surveys collected from 300 business actors who are members of the SME community. The results show that the determinant factors as the basic construct of UTAUT are proven to influence the intention to use and use of behavior in using accounting applications in the post-pandemic period. The study underscores the significance of post-pandemic business recovery conditions in bolstering the relationship between variables within the UTAUT construct. Notably, factors such as the voluntary inclination to adopt new technology, prior usage frequency of accounting software, owner’s gender, business longevity, and the timing of the pandemic further augment this relationship. Conducted within the unique context of post-Covid-19 business recovery, these findings offer valuable insights for practitioners. They highlight that enterprises with robust sustainability prioritize innovation, embrace technological advancements, and adapt their operations effectively.
