Cloud-Based Accounting Adoption in Jordanian Financial Sector |
ELDALABEEH, Abdel Rahman
(Accounting Department, Faculty of Economics and Administrative Sciences, Al al-Bayt University)
AL-SHBAIL, Mohannad Obeid (Accounting Department, Faculty of Economics and Administrative Sciences, Al al-Bayt University) ALMUIET, Mohammad Zayed (Queen Noor Aviation Technical College, Cyber Security Department) BANY BAKER, Mohammad (Center for Artificial Intelligence Technology, Faculty of Information Science and Technology, Universiti Kebangsaan Malaysia) E'LEIMAT, Dheifallah (Al al-Bayt University) |
1 | Tashkandi, A. N., & Al-Jabri, I. M. (2015). Cloud computing adoption by higher education institutions in Saudi Arabia: an exploratory study. Cluster Computing, 18(4), 1527-1537. https://doi.org/10.1007/s10586-015-0490-4 DOI |
2 | Tran, D. T., Lee, L. Y., Nguyen, P. T., & Srisittiratkl, W. (2020). How Leader Characteristics and Leader Member Exchange Lead to Social Capital and Job Performance. Journal of Asian Finance, Economics, and Business, 7(1), 269-278. https://doi.org/10.13106/jafeb.2020.vol7.no1.269 DOI |
3 | Tornatzky, L. G., Fleischer, M., & Chakrabarti, A. K. (1990). Processes of technological innovation. Lanham, CA: Lexington Books. |
4 | Tu, M. (2018). An exploratory study of Internet of Things (IoT) adoption intention in logistics and supply chain management. The International Journal of Logistics Management, 29(1), 131-151. https://doi.org/10.1108/IJLM-11-2016-0274 DOI |
5 | Turner, L., & Weickgenannt, A. (2020). Accounting information systems: controls and processes. Hoboken, NJ: John Wiley & Sons. |
6 | Venkatesh, V., & Bala, H. (2008). Technology acceptance model 3 and a research agenda on interventions. Decision Sciences, 39(2), 273-315. https://doi.org/10.1111/j.1540-5915.2008.00192.x DOI |
7 | Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425-478. https://doi.org/10.2307/30036540 DOI |
8 | Wang, E., Klein, G., & Jiang, J. J. (2006). ERP Misfit: Country of Origin and Organizational Factors. Journal of Management Information Systems, 23(1), 263-292. https://doi.org/10.2753/MIS0742-1222230109 DOI |
9 | Yigitbasioglu, O. M. (2015). External auditors' perceptions of cloud computing adoption in Australia. International Journal of Accounting Information Systems, 18, 46-62. https://doi.org/10.1016/j.accinf.2015.09.001 DOI |
10 | Yim, M. S. (2019). A study on factor analytical methods and procedures for PLS-SEM (Partial Least Squares Structural Equation Modeling). The Journal of Industrial Distribution & Business, 10(5), 7-20. https://doi.org/10.13106/ijidb.2019.vol10.no5.7 DOI |
11 | Yoo, S.-K., & Kim, B.-Y. (2019). The effective factors of cloud computing adoption success in organization. Journal of Asian Finance, Economics and Business, 6(1), 217-229. https://doi.org/10.13106/jafeb.2019.vol6.no1.217 DOI |
12 | Rajan, C. A., & Baral, R. (2015). Adoption of ERP system: An empirical study of factors influencing the usage of ERP and its impact on end user. IIMB Management Review, 27(2), 105-117. https://doi.org/10.1016/j.iimb.2015.04.008 DOI |
13 | Zin, M. L. M., Ibrahim, H., & Hassan, Z. (2016). The determinants of human resource information system success in Japanese manufacturing companies. The Journal of Business Economics and Environmental Studies, 6(4), 27-34. https://doi.org/10.13106/eajbm.2016.vol6.no4.27 DOI |
14 | Potluri, R. M., & Angiating, G. (2018). A study on service quality and customer satisfaction in Nigerian Healthcare sector. International Journal of Industrial Distribution & Business, 9(12), 7-14. https://doi:http://dx.doi.org/10.13106/ijidb DOI |
15 | Rad, M. S., Nilashi, M., & Dahlan, H. M. (2018). Information technology adoption: a review of the literature and classification. Universal Access in the Information Society, 17(2), 361-390. https://doi.org/10.1007/s10209-017-0534-z DOI |
16 | Raut, R. D., Gardas, B. B., Jha, M. K., & Priyadarshinee, P. (2017). Examining the critical success factors of cloud computing adoption in the MSMEs by using ISM model. The Journal of High Technology Management Research, 28(2), 125-141. https://doi.org/10.1016/j.hitech.2017.10.004 DOI |
17 | Reio Jr, T. G. (2010). The threat of common method variance bias to theory building. Human Resource Development Review, 9(4), 405-411. https://doi.org/10.1177/1534484310380331 DOI |
18 | Reza Bazi, H., Hassanzadeh, A., & Moeini, A. (2017). A comprehensive framework for cloud computing migration using Meta-synthesis approach. Journal of Systems and Software, 128, 87-105. https://doi.org/10.1016/j.jss.2017.02.049 DOI |
19 | Salem, M. M., & Hwang, G.-H. (2016). Critical Factors Influencing Adoption of Cloud Computing for Government Organizations in Yemen. The Journal of Distribution Science, 14(11), 37-47. https://doi.org/10.15722/jds.14.11.201611.37 DOI |
20 | Sabi, H. M., Uzoka, F.-M. E., Langmia, K., & Njeh, F. N. (2016). Conceptualizing a model for adoption of cloud computing in education. International Journal of Information Management, 36(2), 183-191. https://doi.org/10.1016/j.ijinfomgt.2015.11.010 DOI |
21 | Sarstedt, M., & Cheah, J.-H. (2019). Partial least squares structural equation modeling using SmartPLS: a software review. Journal of Marketing Analytics, 7(3), 196-202. https://doi.org/10.1057/s41270-019-00058-3 DOI |
22 | Seddon, P. B. (1997). A respecification and extension of the DeLone and McLean model of IS success. Information systems research, 8(3), 240-253. https://doi.org/10.1287/isre.8.3.240 DOI |
23 | Streukens, S., & Leroi-Werelds, S. (2016). Bootstrapping and PLSSEM: A step-by-step guide to get more out of your bootstrap results. European Management Journal, 34(6), 618-632. https://doi.org/10.1016/j.emj.2016.06.003 DOI |
24 | Pflanzner, T., & Kertesz, A. (2016). A survey of IoT cloud providers. In: 2016 39th International Convention on Information and Communication Technology, Electronics and Microelectronics (MIPRO) (pp. 730-735). IEEE |
25 | Podsakoff, P. M., & Organ, D. W. (1986). Self-reports in organizational research: Problems and prospects. Journal of Management, 12(4), 531-544. https://doi.org/10.1177/014920638601200408 DOI |
26 | Al-Fraihat, D., Joy, M., & Sinclair, J. (2020). Evaluating E-learning systems success: An empirical study. Computers in Human Behavior, 102, 67-86. https://doi.org/10.1016/j.chb.2019.08.004 DOI |
27 | Ahmed, U., Majid, A. H. A., & Zin, M. M. (2016). Moderation of meaningful work on the relationship of supervisor support and coworker support with work engagement. The Journal of Business, Economics, and Environmental Studies, 6(3), 15-20. https://doi.org/10.13106/eajbm.2016.vol6.no3.15 DOI |
28 | Al Shbail, M., Salleh, Z., & Mohd Nor, M. (2018). The effect of ethical tension and time pressure on job burnout and premature sign-off. Journal of Business and Retail Management Research, 12(4), 43-53. https://doi.org/10.24052/JBRMR/V12IS04/ART-05 DOI |
29 | Al Shbail, M., Salleh, Z., & Nor, M. (2018). Antecedents of burnout and its relationship to internal audit quality. Business and Economic Horizons, 14(4), 789-817. https://doi.org/10.22004/ag.econ.287230 DOI |
30 | Abdullah, F., & Ward, R. (2016). Developing a General Extended Technology Acceptance Model for E-Learning (GETAMEL) by analysing commonly used external factors. Computers in Human Behavior, 56, 238-256. https://doi.org/10.1016/j.chb.2015.11.036 DOI |
31 | Ali, O., & Osmanaj, V. (2020). The role of government regulations in the adoption of cloud computing: A case study of local government. Computer Law & Security Review, 96, In press. https://doi.org/10.1016/j.clsr.2020.105396 DOI |
32 | Alkhater, N., Walters, R., & Wills, G. (2018). An empirical study of factors influencing cloud adoption among private sector organisations. Telematics and Informatics, 35(1), 38-54. https://doi.org/10.1016/j.tele.2017.09.017 DOI |
33 | Almaiah, M. A., Jalil, M. A., & Man, M. (2016). Extending the TAM to examine the effects of quality features on mobile learning acceptance. Journal of Computers in Education, 3(4), 453-485. https://doi.org/10.1007/s40692-016-0074-1 DOI |
34 | Asatiani, A., Apte, U., Penttinen, E., Ronkko, M., & Saarinen, T. (2019). Impact of accounting process characteristics on accounting outsourcing-Comparison of users and non-users of cloud-based accounting information systems. International Journal of Accounting Information Systems, 34, 1-18. https://doi.org/10.1016/j.accinf.2019.06.002 DOI |
35 | Ambarwati, R., Astuti, M., & Dijaya, R. (2020). Strengthening the intention to use vehicle tax service online in Indonesia. Distribution Science Research, 18(5), 25-33. https://www.dbpia.co.kr/Journal/articleDetail?nodeId=NODE09386084# |
36 | Agustina, N., & Pramana, S. (2019). The impact of development and government expenditure for information and communication technology on Indonesian economic growth. The Journal of Business Economics and Environmental Studies, 9(4), 5-13. https://doi.org/10.13106/jbees.2019.vol9.no4.5 DOI |
37 | Arpaci, I. (2017). Antecedents and consequences of cloud computing adoption in education to achieve knowledge management. Computers in Human Behavior, 70, 382-390. https://doi.org/10.1016/j.chb.2017.01.024 DOI |
38 | Attaran, M., & Woods, J. (2019). Cloud computing technology: improving small business performance using the Internet. Journal of Small Business Entrepreneurship, 31(6), 495-519. https://doi.org/10.1080/08276331.2018.1466850 DOI |
39 | Awa, H. O., Ukoha, O., & Igwe, S. R. (2017). Revisiting technology-organization-environment (TOE) theory for enriched applicability. The Bottom Line, 30(1), 2-22. https://doi.org/10.1108/BL-12-2016-0044 DOI |
40 | Bhoir, H., & Principal, R. (2014). Cloud computing for supply chain management. International Journal of Innovations in Engineering Research and Technology, 1(2), 1-9. |
41 | Chow, M., Herold, D. K., Choo, T.-M., & Chan, K. (2012). Extending the technology acceptance model to explore the intention to use Second Life for enhancing healthcare education. Computers & Education, 59(4), 1136-1144. https://doi.org/10.1016/j.compedu.2012.05.011 DOI |
42 | Chin, W. W. (2010). How to write up and report PLS analyses. In V. E. Vinzi, W. W. Chin, J. Henseler, & H. Wang (Eds.), Handbook of partial least squares (pp. 655-690), Berlin: Springer. |
43 | Chiregi, M., & Navimipour, N. J. (2018). Cloud computing and trust evaluation: A systematic literature review of the state-of-the-art mechanisms. Journal of Electrical Systems and Information Technology, 5(3), 608-622. https://doi.org/10.1016/j.jesit.2017.09.001 DOI |
44 | Choi, C., Kim, C., & Kim, C. (2019). Towards Sustainable Environmental Policy and Management in the Fourth Industrial Revolution: Evidence from Big Data Analytics. Journal of Asian Finance, Economics and Business, 6(3), 185-192. https://doi.org/10.13106/jafeb.2019.vol6.no3.185 DOI |
45 | Cleary, P. (2016). Intellectual capital and business performance: An exploratory study of the impact of cloud-based accounting and finance infrastructure. Journal of Intellectual Capital, 17(2), 255-278. https://doi:10.1108/JIC-06-2015-0058 DOI |
46 | Cohen, J. (1988). Statistical power analysis for the behavioral sciencies. London, UK: Routledge. |
47 | Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User acceptance of computer technology: a comparison of two theoretical models. Management Science, 35(8), 982-1003. https://doi.org/10.1287/mnsc.35.8.982 DOI |
48 | Deegan, C. (2017). Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward. Critical Perspectives on Accounting, 43, 65-87. https://doi.org/10.1016/j.cpa.2016.06.005 DOI |
49 | DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: a ten-year update. Journal of Management Information Systems, 19(4), 9-30. https://doi.org/10.1080/07421222.2003.11045748 DOI |
50 | DeLone, W. H., & McLean, E. R. (1992). Information systems success: The quest for the dependent variable. Information Systems Research, 3(1), 60-95. https://doi.org/10.1287/isre.3.1.60 DOI |
51 | DeLone, W. H., & Mclean, E. R. (2004). Measuring e-commerce success: Applying the DeLone & McLean information systems success model. International Journal of Electronic Commerce, 9(1), 31-47. https://doi.org/10.1080/10864415.2004.11044317 DOI |
52 | Effendi, M. I., Sugandini, D., Istanto, Y., Van Dat, T., & Le, N. M. T. (2020). Social Media Adoption in SMEs Impacted by COVID-19: The TOE Model. Journal of Asian Finance, Economics and Business, 7(11), 915-925. https://doi.org/10.13106/jafeb.2020.vol7.no11.915 DOI |
53 | El-dalabeeh, A. E. R. K. (2019). The Impact of Accounting Information Systems Development on Improving E-Commerce in the Jordanian Public Shareholding Industrial Companies. Academy of Accounting and Financial Studies Journal, 23(2), 1-11. https://www.abacademies.org/articles/The-Impactof-Accounting-Information-Systems-Development-onImproving-E-Commerce-1528-2635-23-2-377.pdf |
54 | Ferri, L., Spano, R., & Tomo, A. (2019). Cloud computing in high tech startups: evidence from a case study. Technology Analysis Strategic Management, 32(2), 146-157. https://doi.org/10.1080/09537325.2019.1641594 DOI |
55 | Fu, J., Zhang, Z., & Lyu, D. (2019). Research and application of information service platform for agricultural economic cooperation organization based on Hadoop cloud computing platform environment: taking agricultural and fresh products as an example. Cluster Computing, 22(6), 14689-14700. https://doi.org/10.1007/s10586-018-2380-z DOI |
56 | Hair, J., F, Hult, G., Ringle, C., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd ed). Thousand Oaks. CA: Sage Publications. |
57 | Gangwar, H., Date, H., & Ramaswamy, R. (2015). Understanding determinants of cloud computing adoption using an integrated TAM-TOE model. Journal of Enterprise Information Management, 28(1), 107-130. https://doi.org/10.1108/JEIM08-2013-0065 DOI |
58 | Gupta, P., Seetharaman, A., & Raj, J. R. (2013). The usage and adoption of cloud computing by small and medium businesses. International Journal of Information Management, 33(5), 861-874. https://doi.org/10.1016/j.ijinfomgt.2013.07.001 DOI |
59 | Ha, S., Youn, S., & Moon, J. (2020). Emotional Leadership, Leader Legitimacy, and Work Engagement in Retail Distribution Industry. The Journal of Distribution Science, 18(7), 27-36. http://dx.doi.org/10.15722/jds.18.7.202007.27 DOI |
60 | Hair, J., F, Money, A. H., Samouel, P., & Page, M. (2007). Research methods for business. Education & Training, 49(4), 336-337. https://doi.org/10.1108/et.2007.49.4.336.2 DOI |
61 | Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2-24. https://doi.org/10.1108/EBR-11-2018-0203 DOI |
62 | Hapsari, R. (2017). The impact of service quality, customer engagement and selected marketing constructs on airline passenger loyalty. International Journal of Quality and Service Sciences, 9(1), 21-40. https://doi:10.1108/IJQSS-07-2016-0048 DOI |
63 | Henseler, Ringle, C., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115-135. https://doi.org/10.1007/s11747-014-0403-8 DOI |
64 | Kim, W., Huh, M. Y., Lee, S. P., & Shin, H. K. (2019). A Study of Healthcare Management and Technology in Asia: Focused Analysis on South Korea, China and Japan. The Journal of Industrial Distribution & Business, 10(3), 17-23. https://doi.org/10.13106/ijidb.2019.vol10.no3.17 DOI |
65 | Hsu, C.-L., & Lin, J. C.-C. (2016). Factors affecting the adoption of cloud services in enterprises. Information Systems and e-Business Management, 14(4), 791-822. https://doi.org/10.1007/s10257-015-0300-9 DOI |
66 | Hwang, H., Sarstedt, M., Cheah, J. H., & Ringle, C. M. (2020). A concept analysis of methodological research on compositebased structural equation modeling: bridging PLSPM and GSCA. Behaviormetrika, 47(1), 219-241. https://doi.org/10.1007/s41237-019-00085-5 DOI |
67 | Joreskog, K. G., & Wold, H. (1982). The ML and PLS techniques for modeling with latent variables: historical and comparative aspects. Systems under Indirect Observation, 1, 263-270. https://ci.nii.ac.jp/naid/10011543616/en/ |
68 | Kim, Y. (2018). A Design of Human Cloud Platform Framework for Human Resources Distribution of e-Learning Instructional Designer. The Journal of Distribution Science, 16(7), 67-75. https://doi.org/10.15722/jds.16.7.201807.67 DOI |
69 | Khayer, A., Talukder, M. S., Bao, Y., & Hossain, M. N. (2020). Cloud computing adoption and its impact on SMEs'performance for cloud supported operations: A dual-stage analytical approach. Technology in Society, 60. https://doi.org/10.1016/j.techsoc.2019.101225 DOI |
70 | Kyriakou, N., & Loukis, E. N. (2019). Do strategy, processes, personnel and technology affect firm's propensity to adopt cloud computing? Journal of Enterprise Information Management, 32(3), 517-534. https://doi.org/10.1108/JEIM-06-2017-0083 DOI |
71 | Laudien, S. M., & Pesch, R. (2019). Understanding the influence of digitalization on service firm business model design: a qualitative-empirical analysis. Review of Managerial Science, 13(3), 575-587. https://doi.org/10.1007/s11846-018-0320-1 DOI |
72 | Labati, R. D., Genovese, A., Piuri, V., Scotti, F., & Vishwakarma, S. (2020). Computational Intelligence in Cloud Computing. In Recent Advances in Intelligent Engineering (pp. 111-127): Springer. |
73 | Lakhwani, M., Dastane, O., Satar, N. S. M., & Johari, Z. (2020). The Impact of Technology Adoption on Organizational Productivity. The Journal of Industrial Distribution & Business, 11(4), 7-18. https://doi.org/10.13106/jidb.2020.vol11.no4.7 DOI |
74 | Lal, P., & Bharadwaj, S. S. (2016). Understanding the impact of cloud-based services adoption on organizational flexibility. Journal of Enterprise Information Management, 29(4), 566-588. https://doi.org/10.1108/JEIM-04-2015-0028 DOI |
75 | Lee, J. H., Wu, R., & Fan, L. (2017). Influence on the Use Intention of User's Traits in China Market. The Journal of Business Economics and Environmental Studies, 7(2), 21-29. https://doi.org/10.13106/eajbm.2017.vol7.no2.21JEIM-06-2017-0083 DOI |
76 | Lin, H.-F. (2010). An investigation into the effects of IS quality and top management support on ERP system usage. Total Quality Management & Business Excellence, 21(3), 335-349. https://doi:10.1080/14783360903561761 DOI |
77 | Low, C., Chen, Y., & Wu, M. (2011). Understanding the determinants of cloud computing adoption. Industrial Management & Data Systems, 111(7), 1006-1023. https://doi.org/10.1108/02635571111161262 DOI |
78 | MacKenzie, S. B., & Podsakoff, P. M. (2012). Common method bias in marketing: causes, mechanisms, and procedural remedies. Journal of Retailing, 88(4), 542-555. https://doi.org/10.1016/j.jretai.2012.08.001 DOI |
79 | Njenga, K., Garg, L., Bhardwaj, A. K., Prakash, V., & Bawa, S. (2019). The cloud computing adoption in higher learning institutions in Kenya: Hindering factors and recommendations for the way forward. Telematics and Informatics, 38, 225-246. https://doi.org/10.1016/j.tele.2018.10.007 DOI |
80 | Mohammadi, H. (2015). Investigating users'perspectives on e-learning: An integration of TAM and IS success model. Computers in Human Behavior, 45, 359-374. https://doi.org/10.1016/j.chb.2014.07.044 DOI |
81 | Novais, L., Maqueira, J. M., & Ortiz-Bas, A. (2019). A systematic literature review of cloud computing use in supply chain integration. Computers & Industrial Engineering, 129, 296-314. https://doi.org/10.1016/j.cie.2019.01.056 DOI |
82 | Obeid, M., Salleh, Z., & Mohd Nor, M. (2017). The mediating effect of job satisfaction on the relationship between personality traits and premature sign-off. Academy of Accounting and Financial Studies Journal, 21(2), 1-17. https://www.abacademies.org/articles/the-mediating-effect-of-job-satisfaction-on-therelationship-between-personality-traits-and-premature-signoff1528-2635-21-2-102.pdf |
83 | Oliveira, T., Martins, R., Sarker, S., Thomas, M., & Popovic, A. (2019). Understanding SaaS adoption: The moderating impact of the environment context. International Journal of Information Management, 49, 1-12. https://doi.org/10.1016/j.ijinfomgt.2019.02.009 DOI |
84 | Oliveira, T., Thomas, M., & Espadanal, M. (2014). Assessing the determinants of cloud computing adoption: An analysis of the manufacturing and services sectors. Information & Management, 51(5), 497-510. https://doi.org/10.1016/j.im.2014.03.006 DOI |
85 | Park, H. Y. (2020). A Study on the Customer Attitudes toward the Airport IT Service: Focusing on Handling Process and Acceptance Intention. The Journal of Distribution Science, 18(1), 27-34. https://doi.org/10.15722/jds.18.1.202001.27 DOI |
86 | Pai, F.-Y., & Huang, K.-I. (2011). Applying the technology acceptance model to the introduction of healthcare information systems. Technological Forecasting and Social Change, 78(4), 650-660. https://doi.org/10.1016/j.techfore.2010.11.007 DOI |