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

Altin M. , Yilmaz R.

International Journal of Public Administration, 2021 (Refereed Journals of Other Institutions) identifier

  • Publication Type: Article / Article
  • Publication Date: 2021
  • Doi Number: 10.1080/01900692.2021.1894576
  • Title of Journal : International Journal of Public Administration
  • Keywords: adoption, Cloud-based accounting, critical factor, Turkey


© 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.