Adoption of Cloud-Based Accounting Practices in Turkey: An Empirical Study

Altin M., Yilmaz R.

International Journal of Public Administration, cilt.45, sa.11, ss.819-833, 2022 (ESCI) identifier identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 45 Sayı: 11
  • Basım Tarihi: 2022
  • Doi Numarası: 10.1080/01900692.2021.1894576
  • Dergi Adı: International Journal of Public Administration
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), Scopus, IBZ Online, International Bibliography of Social Sciences, ABI/INFORM, Abstracts in Social Gerontology, Business Source Elite, Business Source Premier, PAIS International, Political Science Complete, Public Administration Abstracts, Public Affairs Index, Worldwide Political Science Abstracts
  • Sayfa Sayıları: ss.819-833
  • Anahtar Kelimeler: Cloud-based accounting, adoption, critical factor, Turkey, E-GOVERNMENT SERVICES, COMPUTER SELF-EFFICACY, INFORMATION-TECHNOLOGY, USER ACCEPTANCE, CONSUMER ACCEPTANCE, E-INVOICE, TRUST, ATTITUDES, INTERNET, MODEL
  • Bursa Uludağ Üniversitesi Adresli: Evet

Özet

© 2021 Taylor & Francis Group, LLC.With the rapid expansion of cloud computing technologies, one of the important mandatory services provided by governments is cloud-based accounting applications. This study aims to examine the main factors that play a role in users’ decisions to adopt cloud-based accounting services in Turkey. We propose a modified version of The Extended Unified Model of Electronic Government Adoption (extended UMEGA). The model is tested using data obtained from 391 people. The findings show that computer self-efficacy, social impact, and performance expectations have a positive and significant effect, while perceived risk has a negative and significant effect on attitude. Results also showed that while the confidence in government and trust in the internet did not have a significant effect on perceived risk. However, it did have a significant and positive effect on performance expectations. The findings provide an understanding of the factors that legislators can take into account when developing strategies.