Hindawi

Human Behavior and Emerging Technologies

Volume 2023, Article ID 8571227, 15 pages
https://doi.org/10.1155/2023/8571227

Research Article
The Determinants of Cloud Computing Vision and Its Impact on
Cloud Accounting Adoption in SMBs

Awni Rawashdeh ,1 Badi Salem Rawashdeh ,2 and Esam Shehadeh 3

1
Applied Science Private University, Middle East University-Jordan, Jordan
2
Arab Open University, Saudi Arabia
3
University of Petra, Jordan

Correspondence should be addressed to Awni Rawashdeh; [email protected]

Received 5 October 2022; Revised 29 August 2023; Accepted 4 September 2023; Published 25 September 2023

Academic Editor: Stephen Gbenga Fashoto

Copyright © 2023 Awni Rawashdeh et al. This is an open access article distributed under the Creative Commons Attribution
License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is
properly cited.

This study challenges the conventional belief of autonomy among the technological, organizational, and environmental (TOE)
framework constituents and probes into their effect on the adoption of cloud-based accounting within small- to medium-sized
enterprises (SMEs). We postulate that a vision of cloud computing plays a mediating role between the TOE elements and the
adoption of cloud accounting practices. The study delves deeper into exploring the mediating impact of this cloud computing
vision in driving the adoption of cloud accounting. Applying a snowball sampling methodology, we successfully collated 293
relevant responses. The outcomes lend support to the interconnectedness prevailing among the TOE components. The cloud
computing vision emerged as a crucial mediator, accentuating the influences of organizational readiness, senior management
endorsement, relative advantage, compatibility, and competitive pressure on the transition to cloud-based accounting. Additionally,
our findings illuminate the impact of cultivating a vision of cloud computing on the adoption of cloud accounting methodologies.
These results contribute to the enrichment of the TOE model by calling into question the prevalent notion of independence among
TOE components when employing a vision as an intention surrogate. Consequently, we encourage further research to embed the
vision as a proxy for intention within the TOE model and to concurrently investigate potential correlations among the TOE elements.

1. Introduction nesses can optimize their financial processes; benefit from

improved efficiency, scalability, and cost-effectiveness; and
The rapid evolution of information technology (IT) has increase the accessibility of critical financial information. As
transformed the business landscape, with cloud computing a result, cloud accounting has become a focus of interest for
emerging as a pivotal force in reshaping organizational researchers and practitioners. Moreover, advances in cloud
operations. Cloud technology offers flexible and scalable technology have opened new opportunities to leverage artifi-
solutions that transcend physical limitations, enabling cial intelligence (AI) and machine learning (ML) algorithms
businesses to streamline processes, enhance collaboration, in accounting processes; for example, Cloud AutoML can sup-
and achieve greater agility in today’s dynamic market [1, 2]. port the creation of powerful, personalized machine-learning
Within the realm of cloud computing, cloud accounting models [4, 5]. These ML algorithms can process and review
has gained significant attention due to its potential to revo- financial data, thereby identifying discrepancies and creating
lutionize financial management practices. Cloud accounting a list of outlier values for auditors to analyze [6]. The integra-
refers to the delivery of accounting services over the Inter- tion of AI and ML technologies with cloud accounting has the
net, which enables real-time access to financial data and potential to increase accuracy, automate operations, and pro-
collaboration [3]. By leveraging cloud-based platforms, busi- vide valuable insights for decision-making processes.
2 Human Behavior and Emerging Technologies

Although previous studies have mainly focused on them in formulating strategies and launching initiatives that
examining the intentions and attitudes of individuals or bolster the successful integration of cloud accounting tech-
organizations toward technology adoption, including cloud nologies in their respective domains. The study suggests that
accounting [7–11], there is a notable research gap on the a business-level cloud computing vision is more important
importance of a business-led cloud computing vision in than individual intentions when it comes to adopting cloud
shaping adoption decisions. A well-defined cloud computing accounting. Individual intentions may vary within an orga-
vision serves as a roadmap for organizations, guiding their nization, and it is the overall vision that reflects the busi-
strategic decisions and investments in technology [12]. It ness’s intention toward technology adoption. The study
provides a comprehensive and forward-thinking view of argues that the influence of company-specific characteristics
how cloud computing fits with a company’s future goals, represented by the TOE framework (technology, organiza-
plans, and overall business strategy, but existing research tion, and environment) should be considered when examin-
has not adequately explored the determinants of cloud com- ing cloud accounting adoption. Considering that vision is an
puting vision and its impact on cloud accounting adoption, organizational factor, the study also questions the assump-
especially in the case of small- and medium-sized businesses tion of independence among TOE factors and proposes that
(SMBs). Understanding the factors that contribute to the cloud computing vision mediates the effects of technical and
development of a cloud computing vision among SMBs is organizational factors on cloud accounting adoption. By
essential for a variety of reasons. First, SMBs frequently face exploring the factors that impact cloud computing vision
unique challenges, such as limited resources and expertise, and analyzing its mediating effect, the study aims to provide
that can significantly affect their technology adoption deci- a better understanding of the role of vision in technology
sions [13, 14]. Second, despite the significant benefits that adoption, particularly in the context of cloud accounting
cloud accounting brings to SMBs, adoption rates in this sec- adoption among SMEs. The findings of the study are
tor remain relatively low compared to larger businesses [15]. expected to benefit SME managers, policymakers, and cloud
Consequently, exploring the determinants of cloud comput- accounting service providers by providing insights into the
ing perception among SMBs and its impact on cloud role of cloud computing vision and its relationship with
accounting adoption among SMBs can provide valuable TOE factors in technology adoption.
insights into factors that facilitate or hinder the adoption
process, helping SMBs make informed decisions. In light of 2. Literature Review and
these research gaps, the primary objective of this study is Conceptual Framework
to investigate the determinants of cloud computing vision
among SMBs and its impact on the adoption of cloud 2.1. Cloud Computing, Cloud Accounting, and Vision. Cloud
accounting. The primary objective of this research is to elu- computing includes Internet-based applications, data center
cidate the crucial elements that shape the evolution of cloud hardware, and system software [22]. Ping and Xuefeng [23]
computing vision in small- and medium-sized businesses introduced “cloud accounting.” Cloud accounting uses
(SMBs). This is accomplished by analyzing the interrelation Internet-based cloud computing to establish a virtual account-
between the concept of cloud computing vision and the ing information system. A holistic vision is important for tech-
adoption of cloud accounting practices. Additionally, this nology adoption [12]. Miller and Dess [24] define vision as
study explores the linkages between the incorporation of broad, inclusive, and forward-thinking. This vision expresses
cloud accounting systems and various dimensions such as an organization’s deep desire to improve the future through
technological factors, environmental aspects, and organiza- technology. It steers the organization’s technology adoption
tional characteristics. decisions [24]. The vision motivates and unites the organiza-
In prior research on the adoption of technology, includ- tion. A strong vision examines technology adoption’s long-
ing cloud computing, intention and attitude served as medi- term influence and sustainability, aligning with the organiza-
ating or dependent variables, particularly when the TOE tion’s broader viewpoint. A deep and meaningful vision helps
framework was employed [7, 9, 11, 16–21]. This study is the organization overcome hurdles and flourish in technology
unique in that it challenges previous research by employing adoption and integration. According to Rawashdeh and
the “vision” of cloud computing as a proxy for intent when Bakhit [12], a well-crafted vision drives the organization
examining corporate adoption. In addition, it challenged toward successful technology adoption and maximizing tech-
the imposition of independence between the components nical potential. The organization’s future standing motivates
of the TOE framework. Therefore, the findings of this study action [24]. The cloud computing vision, like Rawashdeh
are expected to contribute to the existing body of knowledge and Bakhit’s, concentrates on the company’s cloud computing
by providing insights into the determinants of cloud com- goals and initiatives rather than the entire organization. For
puting vision and its impact on the adoption of cloud this study, a “cloud vision” is a brief, convincing explanation
accounting in SMBs. Moreover, this research aims to bridge of the firm’s cloud ambitions.
the gap between intention-based models and the significance
of a business-led cloud computing vision in technology 2.2. TOE Framework. Conceived by [25], the technology-
adoption. The findings from this study will bear significant organization-environment (TOE) framework offers a valu-
practical significance for managers of small- and medium- able understanding of how organizations embrace technol-
sized businesses (SMBs), policymakers, and providers of ogy (Figure 1). This model, foregrounding technological,
cloud accounting services. The insights derived could guide organizational, and environmental factors, is employed to
Human Behavior and Emerging Technologies 3

Organization
External task environment
Formal and informal linking
industry characteristics and
Structures
market structure
Technological Communication processes
Technology support infrastructure
innovation decision Size
Government regulation
making Slack

Technology
availability
characteristics

Figure 1: The TOE model according to Tornatzky, Fleischer, and Chakrabarti in 1990.

examine technology adoption within organizations [26, from anywhere at any time. This accessibility empowers
27]. Its credibility as an alternative to the concept of inten- employees to work remotely and collaborate efficiently,
tion, however, has been questioned by some scholars [26]. resulting in increased flexibility and productivity [12, 39].
To counter this, the 1996 definition of “vision” by Miller Additionally, cloud accounting eliminates the need for busi-
and Dess has been posited as a more compelling replace- nesses to invest in and maintain their own IT infrastructure,
ment, capturing the unifying and inspirational role of an leading to cost savings and reduced administrative burdens
organization’s vision [28]. While other models like the [3, 12]. Scalability is another significant advantage offered
theory of reasoned action, the theory of planned behavior, by cloud accounting, allowing businesses to easily adjust
and the technology acceptance model provide insight into their resource usage to match their current needs. This
individual technology adoption, the TOE framework offers adaptability enables organizations to effectively manage fluc-
a holistic organizational viewpoint. Therefore, in our tuations in demand, providing a cost-effective and flexible
study, vision supplants intention, underlining the need to solution [41, 42]. Furthermore, cloud accounting enhances
account for organizational dynamics. The TOE framework, mobility by enabling employees to access and work on finan-
though widely used, is noted by some researchers as cial documents from any location with an Internet connec-
requiring specificity and modification depending on the tion. This increased mobility promotes collaboration,
technology under study [29, 30]. Consequently, researchers facilitates remote work, and improves overall business effi-
have introduced crucial factors into the framework, tailor- ciency [39]. Cloud accounting also promotes resource shar-
ing them to their investigative needs [12, 30, 31]. In the ing within organizations by leveraging shared cloud-based
case of cloud accounting adoption, a technological under- resources. This allows employees to access necessary data
standing of its advantages and compatibility is essential and applications from different locations, streamlining
[32, 33]. Organizationally, it necessitates changes in cul- workflows and reducing redundancy [3, 12]. Therefore, it
ture, processes, relationships, managerial support, and req- is expected that the relative advantage will markedly sway
uisite skills [34, 35]. Environmental aspects such as the perspective on cloud computing by accentuating the
competitive pressure, vendor support, and security con- merits and enhancements offered by cloud-based solutions
cerns are also significant [36, 37]. Thus, the adoption of in comparison to traditional methodologies, thereby foster-
cloud accounting is steered by technological, organiza- ing adoption [12]. The perception of amplified efficiency,
tional, and environmental factors under the umbrella of cost-effectiveness, scalability, and accessibility intrinsic to
a shared cloud computing vision. By coupling the TOE cloud computing serves to mold the corporate vision, steer-
framework with vision and supplanting intention, we can ing it toward an operational approach more anchored in
better comprehend the drivers of cloud accounting adop- cloud technologies.
tion in organizations.
(2) Compatibility. Cloud computing includes Internet-based
2.2.1. Technology Context applications, data center hardware, and system software
[22]. Ping and Xuefeng [23] introduced “cloud accounting.”
(1) Relative Advantage. According to Rogers [38], relative Cloud accounting uses Internet-based cloud computing to
advantage refers to “the extent to which a technological establish a virtual accounting information system. A holistic
component is judged to be more advantageous to busi- vision is important for technology adoption [12]. Miller and
nesses.” The advantages of adopting technology greatly Dess [24] define vision as broad, inclusive, and forward-
impact how businesses perceive its value. Cloud accounting thinking. This vision expresses an organization’s deep desire
offers a wide range of benefits that set it apart from tradi- to improve the future through technology. It steers the orga-
tional desktop-based accounting systems [12]. These advan- nization’s technology adoption decisions [24]. The vision
tages include resource sharing, scalability, cost savings, motivates and unites the organization. A strong vision
mobility, and flexibility, which collectively contribute to examines technology adoption’s long-term influence and
the appeal of cloud accounting for organizations [31, 39, sustainability, aligning with the organization’s broader view-
40]. One of the primary advantages of cloud accounting is point. A deep and meaningful vision helps the organization
its unrestricted accessibility and availability of financial data overcome hurdles and flourish in technology adoption and
4 Human Behavior and Emerging Technologies

integration. According to Rawashdeh and Rawashdeh [43], a such as those by Cho et al. [40], Awa and Ojiabo [29], Gang-
well-crafted vision drives the organization toward successful war et al. [1], and Tan et al. [50], have predominantly classi-
technology adoption and maximizing technical potential. fied organizational readiness into two central dimensions:
The organization’s future standing motivates action [24]. financial preparedness and technological readiness. Finan-
The cloud computing vision, like Miller’s, concentrates on cial preparedness pertains to having adequate financial
the company’s cloud computing goals and initiatives rather resources for the deployment of cloud accounting and man-
than the entire organization. For this study, a “cloud vision” aging the continuous expenses associated with its use [50].
is a brief, convincing explanation of the firm’s cloud ambi- This enables businesses to invest in infrastructure develop-
tions. It is the company’s cloud strategy. ment, staff training, and maintenance, ensuring seamless
integration and utilization of cloud accounting systems.
(3) Complexity. Complexity is defined by Sonnenwald et al. Technological readiness, on the other hand, revolves around
[44] as the perceived difficulty associated with understand- having the right infrastructure and skilled human resources
ing and using a system. When it comes to cloud accounting, to effectively manage and utilize cloud accounting [50]. This
complexity manifests in ways that directly influence the includes having the appropriate hardware, software, and net-
vision of cloud computing and the adoption process. Com- work infrastructure in place, as well as competent personnel
plexity plays a crucial role in cloud computing and directly who can confidently handle cloud accounting systems and
affects its overall vision. Several studies have highlighted address any technical challenges that may arise [12]. Rawash-
the negative impact of complexity on the successful imple- deh and Bakhit [12] suggest that when organizations are well
mentation and adoption of cloud solutions [29, 45]. In the prepared, it creates a favorable environment for adopting tech-
context of cloud accounting adoption, the aspect of com- nology, provides the required financial resources and techno-
plexity surfaces in several dimensions including time for task logical capabilities, and fosters a proactive and ambitious
execution, system integration issues, and interface design mindset. This enables businesses to embrace cloud computing
considerations. Initially, organizations may confront elon- technologies, such as cloud accounting, and capitalize on the
gated timelines as they strive to match legacy systems with benefits they offer, including enhanced scalability, cost effi-
cloud platforms, thereby adding complexity and possibly ciency, and improved data accessibility.
hindering cloud adoption [1, 46]. Subsequently, the task of
integrating applications with cloud infrastructure emerges (2) Top Management Support. In the context of IT adoption,
as a complex process that demands interoperability and top management support and engagement are pivotal for
compatibility for the effective transfer of data and optimal effective implementation, echoing findings across various
system functionality. The inability to overcome these com- management domains [1, 12]. Salwani et al. [51] define top
plexities can dissuade organizations from fully embracing management support as the crucial perspectives and activi-
cloud computing [47–49]. Lastly, the design of user inter- ties of executive leadership in leveraging technology to
faces in cloud accounting systems holds significant sway enhance business performance. This encompasses a clear
over user experience and ease of use. If the interface design long-term vision, enforcement of organizational values,
is nonintuitive and marked by complexity, it could impede effective resource allocation and usage, cultivation of a posi-
user adoption and negatively influence the overall vision of tive organizational culture, empowerment of staff, and tack-
cloud computing. Several empirical studies support the idea ling resistance to change [1, 29, 30, 52]. During the adoption
that complexity and the degree of technology deployment of novel technologies, top management is expected to foster
are inversely related [1, 44]. As complexity increases, the a culture of information exchange, exhibit robust leadership,
level of technology adoption decreases, compromising the and actively engage in the adoption process [12, 29, 51]. Fur-
vision of cloud computing. This negative influence of com- thermore, top executives are likely to discern the strategic
plexity underscores the importance for organizations to value of adopting cloud accounting and be prepared to
address and mitigate complexity through appropriate strate- encounter the associated risks. The study solidly proposes
gies and solutions. Therefore, complexity acts as an indepen- that top management support positively influences an orga-
dent variable that negatively impacts the vision of cloud nization’s cloud computing vision [12].
computing. The challenges associated with integrating leg-
acy systems, ensuring application integration, and address- 2.2.3. Environmental Context
ing interface design complexities create barriers to the
successful adoption and utilization of cloud solutions. Rec- (1) Competitive Pressure. In the realm of adoption research
ognizing and effectively managing complexity is crucial to technology, it is evident that competitive pressures have a
unlocking the full potential of cloud computing and aligning crucial role, functioning as a potent driving force as articu-
it with organizational goals and objectives. lated by numerous scholars such as Ganguly [45], Stjepić
et al. [53], and Gangwar et al. [1]. In their in-depth study,
2.2.2. Organization Context Zhu and Kraemer [54] provide an exhaustive definition of
competitive pressures, indicating the magnitude of stress
(1) Organizational Readiness. Tan et al. [50] define organiza- that a business endures from its competitors within the
tional preparedness as the manner in which managers eval- industry. This crucial variable is frequently regarded as ben-
uate their firm’s awareness, resources, commitment, and eficial for IT adoption, especially when the technology in
governance in the context of adopting IT. Numerous studies, question significantly impacts competition and evolves into
Human Behavior and Emerging Technologies 5

a fundamental strategic necessity for maintaining competitive- intention. Within the purview of this research, a “cloud
ness in the market [29]. Further, Vives [55] posits that firms vision” is seen as a strategically crafted manifesto by an orga-
can effectively mitigate these competitive pressures by resort- nization that delineates its aims to incorporate cloud com-
ing to innovation, astute strategizing around competition puting throughout its entire operations [12]. The ultimate
norms, and outshining their competitors. Rawashdeh and goal is to alter operational frameworks and remain current
Bakhit [12] suggest that competitive pressures exert a positive with the continuous advancements in cloud technology
and influential impact on a business’s cloud computing vision. [12]. An organization’s cloud computing vision can be
In this light, competitive pressures serve as a stimulating factor viewed as a more accurate predictor of its future state and
in molding the cloud computing vision of firms, propelling activities than just an intention. Therefore, when surveying
them to adopt advanced, economically efficient, and scalable the respondent, it becomes more pertinent to ask about the
cloud solutions to preserve their industry leadership and gain company’s vision than to query about their personal intentions.
an upper hand over competitors. This approach garners responses that are more reflective of the
organization’s direction than of the respondent’s personal
(2) Vendor Support. The role of cloud service providers is piv- intentions [12]. The vision essentially outlines the architectural
otal in the realm of cloud accounting as they ensure consistent design, identifying the pivotal elements of the organization’s
data accessibility for businesses [12]. The competency of these future stance. It provides an overarching perspective, guiding
providers is a critical concern, and elements such as a robust the organization in strategic decision-making pertaining to
availability design and thorough platform testing contribute to resources, priorities, abilities, budgetary considerations, and
unbroken data availability [29]. However, concerns arise the breadth of activities [59]. The vision encapsulates the goals
regarding server effectiveness, potential failure points, and the that decision-makers are committed to accomplishing in the
provider’s aptitude to manage applications and deliver accurate future, informed by their prospective achievements. Schwertner
results [1]. Vendor accessibility also holds importance in this [60] emphasizes that it is incumbent upon leaders to rigorously
context, with customer support being key to resolving issues scrutinize their organization’s existing cloud status. This is to
[12, 29]. Security, another critical factor, extends beyond identify potential integration points for cloud accounting tech-
authentication and includes data protection, disaster recovery, nologies and pinpoint reasons for revamping the current IT
and business continuity [3, 56]. Vendor support, encompassing methodologies. According to Reijnen et al. [61], initiating the
technical assistance and user education, can shape the cloud journey toward a cloud computing vision with a shared vision
computing vision, influencing the adoption of cloud technolo- is fundamentally critical. A body of research suggests a connec-
gies. The study suggests that vendor support might exert a tion between vision and adoption, with prior studies implying
favorable influence on the perception of cloud computing. Ven- that a well-articulated digital vision can spur innovation within
dor support, which includes both technical aid and user educa- organizations more effectively. Nevertheless, this correlation
tion, is instrumental in shaping the cloud computing vision, as has yet to be empirically tested within the context of cloud
it reassures businesses of the dependability and efficient han- accounting [12, 62–64]. Therefore, this study proposes that
dling of their cloud-based systems, thereby affecting their selec- the cloud computing vision will positively influence the adop-
tion and implementation of cloud technologies. tion of cloud accounting.

(3) Training. Training is defined as the extent to which a busi- 3. Data Analysis
ness trains its employees on the proper and efficient use of
technology. Due to the complexity of cloud accounting as an 3.1. Hypotheses Development. Building upon the theoretical
information system, a business must train and educate its per- foundation established earlier, this section introduces a series
sonnel prior to adopting it [57]. It alleviates employees’ of hypotheses aimed at comprehensively investigating the fac-
worries and stress associated with the use of cloud accounting tors influencing cloud computing vision and its subsequent
while also providing motivation and a better understanding of impact on cloud accounting adoption. These hypotheses are
the benefits of cloud accounting for their tasks. It eliminates structured to explore distinct dimensions of the cloud com-
ambiguity and assists staff in accumulating knowledge for puting vision, encompassing elements such as relative advan-
future use. Additionally, it increases its ease of use [31, 58]. tage, compatibility, complexity, organizational readiness, top
According to Rawashdeh [58], training is a critical component management support, competitive pressure, vendor support,
of every sector’s development and progress. According to and training. The subsequent hypotheses outline the antici-
Gangwar et al. [1], training is critical for innovation adoption pated relationships between these factors and cloud comput-
and application, as well as the training that contributes to ing vision, ultimately culminating in the final hypothesis that
reducing uncertainties in adoption. Their findings established posits the influence of cloud computing vision on cloud
the importance of anticipated outcomes of technology use, accounting adoption. By systematically examining these inter-
showing that training programs may be used to increase ease related factors, this study endeavors to provide valuable
of use and cloud computing vision. According to this study, insights into the complex dynamics of cloud accounting adop-
training will have a positive effect on cloud computing vision. tion within contemporary organizational contexts. Thus, the
following hypotheses have been formulated:
2.3. Cloud Computing Vision and Cloud Accounting
Adoption. This study, as has been alluded to earlier, employs Hypothesis 1. Relative advantage has a positive influence on
the concept of cloud computing vision as a substitute for cloud computing vision.
6 Human Behavior and Emerging Technologies

Hypothesis 2. Compatibility has a positive influence on cloud inquired about professional accounting status, company
computing vision. exploration or implementation of cloud accounting, and
company vision for the cloud transition. The number of
Hypothesis 3. Complexity has a negative influence on cloud employees was also considered, with eligible companies hav-
computing vision. ing more than five but fewer than 250 employees, in line
with Jordan’s definition of small and medium enterprises.
Hypothesis 4. Organizational readiness has a positive influ- After active outreach and encouragement, 110 companies
ence on cloud computing vision. were contacted, resulting in the distribution of 508 question-
naires. Out of the 508 questionnaires distributed, 312 were
Hypothesis 5. Top management support has a positive influ- returned, yielding a total response rate of 61.4%. After
ence on cloud computing vision. reviewing the returned questionnaires, 293 were found to
be valid and usable in the analysis, resulting in a valid
Hypothesis 6. Competitive pressure has a positive influence response rate of 57.68%. The data obtained from the ques-
on cloud computing vision. tionnaire was tested using factor analysis. The search model
was created using structural equation modeling (SEM). The
Hypothesis 7. Vendor support has a positive influence on software used for all statistical analysis was SPSS 25 and
cloud accounting vision. AMOS version 24. Sample characteristics are summarized
in Table 1. Moreover, 93% of the respondents hold at least
Hypothesis 8. Training has a positive influence on cloud a bachelor’s degree. In terms of business organization size,
accounting vision. Table 1 shows that about 58% of business organizations
employ 49 or fewer workers. The trading sector represented
55% of the study sample, and 40.8% were sole proprietor-
Hypothesis 9. Cloud computing vision has a positive influ-
ships. The number of employees in the companies in the
ence on cloud accounting adoption.
sample ranges from one to 249. It is clear that 100% of the
3.2. Measurement of the Factors. The established TOE respondents fall within the Jordanian government’s defini-
framework by Tornatzky et al. [25] is utilized in this study tion of small and medium enterprises. This confirms that
as a tool to ensure and affirm its reliability. Given its flexibil- the target audience of SMBs has completed the question-
ity, the TOE framework has been extensively used across a naires. 53.9% of the respondents were male, 73.0% of the
multitude of different research scenarios, thereby reinforcing sample had an undergraduate degree, and most respondents,
its credibility and validation. In this research, we merge the 45%, were between the ages of 20 and 30.
TOE framework, an orientation toward cloud computing,
the incorporation of cloud accounting, and an organization’s 3.4. Questionnaire Design. Nine of the 48 questions are
performance, as evaluated through the balanced scorecard, demographic, including filters, 32 are about TOE factors,
into an exhaustive model. However, the development of four are about cloud computing vision [67], and three are
the research framework for this particular study called for about cloud accounting adoption. After reviewing the tech-
the use of eleven distinct components. We devised a series nology adoption literature, the cloud computing concept
of exclusive items intended to measure the stance on cloud was established. It was then adjudicated by a panel of aca-
computing and the adoption of cloud accounting. These demics. 33 accountants answered the questionnaire and gave
item modifications were inspired by extant literature and valuable input as a pilot test. To improve readability while
research scales, eventually resulting in the establishment of retaining accuracy and appropriateness, pilot research par-
a seven-point Likert scale that extends from “strongly dis- ticipants and academics revised the questionnaire. The pilot
agree” to “strongly agree.” For the purposes of our research, research examined demographic descriptive data. 40% of
these items were compiled into a specific online survey, the responders are women, and 60% are men. Accountants aver-
dissemination of which was augmented through targeted age 36. Accountants usually have bachelor’s degrees. 80% of
advertising on various social media platforms. financial accountants have that degree. Master’s and PhD
degrees are second at 17%, followed by associate and other
3.3. Sampling. This study employed an online survey method degrees at 3%. The data were analyzed using the principal
utilizing snowball sampling due to the complexities of iden- component analysis extraction method and then subjected
tifying Jordanian companies utilizing cloud accounting and to varimax rotation with Kaiser normalization, which suc-
the absence of a comprehensive directory of such companies. cessfully converged after five iterations.
This approach, previously adopted in several studies [65,
66], began with a small initial pool of accountants from 3.5. Measurement Validity. In the stage of our data analysis,
companies known to use cloud accounting in Jordan. Each we chose factor analysis as our primary method of explora-
participant was subsequently requested to suggest additional tion. This process incorporated the application of principal
companies that could be included. The survey link was dis- component analyses (PCAs) in tandem with varimax rota-
tributed via email, Facebook, WhatsApp, LinkedIn, and tions. Our analysis rendered a Kaiser-Meyer-Olkin (KMO)
other communication tools. The survey incorporated filter measure of sampling adequacy that came to a value of
questions, a strategy suggested by Rawashdeh et al. [20], to 0.724 (Table 2). This figure not only surpasses the recom-
ensure respondents fit the targeted demographic. Filters mended lower boundary of 0.50 but also intriguingly
Human Behavior and Emerging Technologies 7

Table 1: Demographic profile.

Profile of the companies Frequency Percent

6-20 205 70%
Number of Employees
21-249 88 30%
Manufacturing 32 10.9%
Sector Trading 210 71.7%
Services 51 17.4%
Sole proprietorship 114 38.9%
Type of business Partnership 97 33.1%
Company limited 82 28.0%
Male 158 53.9%
Gender
Female 135 46.1%
Secondary qualification 6 2.0%
Diploma 64 21.8%
Education
Undergraduate degree 214 73.0%
Postgraduate degree (master/PhD) 9 3.1%
20-30 years 132 45%
31-40 years 59 20%
Respondent age 41-50 years 53 18%
51-60 years 29 10%
>60 years 20 7%

corresponds to the value previously documented [68]. The strated robust discriminant validity, with AVE outperform-
results of our analysis fostered confidence in our chosen ing MSV, indicating no convergent validity issues in the
methodology, as evidenced by the range for factor loadings, study (Table 3).
which fell between 0.741 and 0.930, as outlined in Table 2.
Furthermore, our measurement of internal consistency reli- 3.7. Validity of Discrimination: HTMT. The interrelation-
ability, achieved through the use of Cronbach’s alpha, ships between measures, which may encompass related con-
exceeded the suggested threshold of 0.70 for every variable cepts, demonstrate an item’s capacity to segregate and
in our study [69]. Table 2 provides Cronbach’s alpha coeffi- accurately portray different ideas. These outcomes are
cients, a measure of internal consistency and reliability underscored via the heterotrait-monotrait ratio (HTMT)
within a scale. These coefficients assess the extent to which analysis, with the corresponding results presented in
the items in a construct correlate and measure the same Table 4. Drawing upon the work of Henseler et al. [70], it
underlying concept. The values range from 0.86 to 0.91, is inferred that the data emanating from the HTMT analysis,
indicative of the reliability of the scales used in the study. as delineated in Table 4, does not signify any issues pertain-
Higher values suggest stronger internal consistency and reli- ing to discriminant validity, on condition that the criterion
ability. These values underscore the robustness of the mea- (HTMT ≤ 0 85) is upheld. This inference synchronizes per-
surement instruments employed in the research, fectly with the insights extracted from our research
reinforcing the credibility of the study’s findings. This evi- endeavor. Consequently, the predominant objective of
dence further strengthens the validity of our analytical tech- invoking the HTMT criterion is to safeguard against multi-
nique, ensuring reliable and trustworthy insights derived collinearity among latent constructs. This signifies that each
from our research. construct operates autonomously, thereby preserving the
integrity of the others.
3.6. Convergent Validity. To validate the scale used in this Discriminative validity determines whether theoretically
research, we utilized SEM with AMOS 24, which allowed a unrelated constructs are, in fact, unrelated. The discrimina-
thorough validation of the structural model’s convergent tive validity of the variables can be determined by showing
and discriminant validity and hypotheses. Convergent valid- that there is either no correlation or a very low correlation
ity examines consensus among indicators probing the same between measures of unrelated constructs. A correlation
construct, measured by factor loading, composite reliability coefficient, such as Pearson’s r, is used to measure the degree
(CR), average variance extracted (AVE), maximum shared of correlation. The value of the correlation coefficient, which
variance (MSV), and maximum reliability (MaxRH). For indicates the strength and direction of the relationship
sufficient convergent validity, AVE should exceed 0.50 and between the variables, is always between 1 and -1. Large cor-
CR should surpass 0.70 (Table 3). All eight factors demon- relations between scales or scale items are problematic in
8 Human Behavior and Emerging Technologies

Table 2: Factor analysis and Cronbach’s alpha.

Item 1 2 3 4 5 6 7 8 Cronbach’s alpha

TRAI3 0.93
TRAI2 0.92
0.9 [58]
TRAI4 0.85
TRAI1 0.82
READ2 0.92
READ3 0.91
0.9 [83, 84]
READ4 0.86
READ1 0.81
MASU3 0.91
MASU2 0.91
0.89 [83, 85]
MASU4 0.83
MASU1 0.82
VESU3 0.92
VESU2 0.91
0.88 [84, 86]
VESU4 0.84
VESU1 0.78
COLX3 0.90
COLX2 0.89
0.91 [85, 86]
COLX4 0.85
COLX1 0.78
COPR3 0.91
COPR2 0.89
0.88 [84, 85]
COPR4 0.83
COPR1 0.78
ORRE3 0.91
ORRE2 0.88
0.87 [83, 86]
ORRE4 0.84
ORRE1 0.74
COMP3 0.90
COMP2 0.88
0.86 [83]
COMP4 0.79
COMP1 0.78
KMO and Bartlett’s test
Kaiser-Meyer-Olkin’s measure of sampling adequacy 0.724
Bartlett’s test of sphericity Approx. chi-square 6547.268
df 496
Sig. 0.000

terms of their discriminative validity, although there is no process, a protocol that aligns with the methodology pro-
consensus on this matter. When defining the concept of dis- posed by Podsakoff et al. [72]. To elaborate, following the
criminative validity, values beginning with r = 0 85 are gen- careful selection of appropriate terminology tailored to our
erally considered to be high [6, 71]. audience and the implementation of a response filter, partic-
ipants were invited to offer their feedback in an uninhibited
3.8. Specific Bias and Common Method Bias. Prior to the manner. Subsequently, we undertook an empirical assess-
commencement of the data analysis, measures were initiated ment of CMB, utilizing Harman’s single-factor technique.
to identify and alleviate the potential influence of common An unrotated factor analysis determined that the dominant
method bias (CMB) throughout the survey construction component explained only 13.709% of the total variation
Human Behavior and Emerging Technologies 9

Table 3: Validity analysis.

CR AVE MSV MaxRH 1 2 3 4 5 6 7 8

1 0.90 0.70 0.01 0.92 0.84
2 0.90 0.69 0.01 0.92 -0.06 0.83
3 0.91 0.71 0.02 0.94 0.01 0.04 0.85
4 0.89 0.67 0.04 0.92 0.06 0.04 0.155∗ 0.82
5 0.88 0.66 0.02 0.93 0.04 -0.05 -0.03 0.156∗ 0.81
6 0.89 0.67 0.01 0.94 0.01 0.05 0.10 0.07 -0.10 0.82
7 0.88 0.64 0.04 0.94 0.10 0.07 0.10 0.190∗∗ 0.04 0.09 0.80
8 0.86 0.62 0.02 0.94 0.03 0.08 0.04 0.08 -0.05 0.04 0.150∗ 0.79
∗ ∗∗
P < 0 050, P < 0 010.

Table 4: Discriminant validity assessment (HTMT0.85).

1 2 3 4 5 6 7 8

2 0.034

3 0.015 0.045

4 0.065 0.011 0.184

5 0.022 0.059 0.036 0.147

6 0.047 0.025 0.099 0.097 0.092

7 0.1 0.076 0.11 0.232 0.056 0.095

8 0.011 0.072 0.055 0.065 0.068 0.025 0.148

(see Table 5), well below the 50% threshold. This suggests no the findings of the structural testing model based on these
significant influence of the common method bias (CMB) on goodness-of-fit criteria.
the data, allowing progression to causal modeling (see
Figure 2). 3.10. Analysis Model. The critical ratio (CR) test statistic is
used to verify the statistical significance of SEM parameter
3.9. Model Fit. The suitability of the measurement models estimates. A CR value of more than 1.96 at a significance
was assessed using a variety of goodness-of-fit (GoF) indi- level (P value) less than 0.05 indicates that the hypothesis
ces. The GoF parameters from the AMOS software’s out- is strong and cannot be disproved [71, 73, 74]. Dividing
put include absolute, incremental, and parsimonious fit the parameter estimate (Est.) by its standard error (S.E.)
measures. The absolute fit measures, represented by chi- yields CR. Table 7 shows six hypotheses that fulfill accep-
square (2)/CMIN, probability, CMIN/DF, GFI, and tance requirements with CR values over 1.96. Three hypoth-
RMSEA values, illustrate a good model fit. Meanwhile, eses are ignored because they are not significant. As
incremental fit measures, as evidenced by AGFI, TLI, delineated in Table 7, six hypotheses meet the acceptance
and NFI values, show an acceptable model fit. Parsimoni- benchmarks by achieving a CR value beyond 1.96. In con-
ous fit measures, demonstrated through PNFI and PGFI trast, three hypotheses fail to reach the necessary level of sig-
values, reflect a satisfactory model fit [71, 73, 74]. The nificance; thus, they are disregarded.
observed values of 1404.679 for CMIN, 0.925 for CFI, The findings extracted from Table 7 indicate that sev-
and 0.059 for RMSEA underscore a robust model fit, eral hypotheses within the current research model
aligning with the suggested value. For incremental fit mea- (depicted in Figure 2) have been validated, indicating a
sures, the reported values of 0.771 for AGFI, 0.920 for substantial positive influence on the vision of cloud com-
TLI, and 0.861 for NFI signal a decent model fit. For par- puting. These influential factors include relative advantage
simonious fit measures, the noted values of 0.813 for PNFI (CR = 8 491, P = 0 001, β = 0 373), managerial support
and 0.713 for PGFI fall within the recommended range, (CR = 8 704, P = 0 001, β = 0 387), competitive pressure
thereby indicating a suitable model fit. Table 6 presents (CR = 7 862, P = 0 001, β = 0 351), organizational readiness
10 Human Behavior and Emerging Technologies

Table 5: Total variance explained.

Initial eigenvalues Extraction sums of squared loadings

Component
Total % of variance Cumulative % Total % of variance Cumulative %
1 4.387 13.709 13.709 4.387 13.709 13.709
2 3.520 10.999 24.708
3 3.153 9.854 34.563
4 3.033 9.478 44.041
5 2.812 8.787 52.828
6 2.742 8.570 61.397
7 2.331 7.286 68.683
8 2.235 6.984 75.667

.85
e1 READ2 .72
.91
e2 READ3 .82 Relative advantage
.42

.85
e3 READ4 .73
.37
e4 READ1 .60 .77 .35

e29 COMP3 .74 .86 e33 e34 e35 e36

e30 COMP2 .50 .71
Compatibility .31
.54

e31 COMP4 .69 .83 .85 .60

.82 .72
e32 COMP1 .49 .70
VISI1 VISI2 VISI3 VISI4
e13 COLX3 .73
.85

.83 .92 .92 .85 .77

–.26

e14 COLX2 .69

e15 COLX4 .61 .78 Complexity .04

e16 COLX1 .63 .79
.60
e25 ORRE3 .36

e26 ORRE2 .33 .58

e43 e42
Organizational CLAD1
.70
e38
e27 ORRE4 .31 .55 .70 1.14
readiness
.56 .57
e28 ORRE1 .31
Cloud 1.00 CLAD2
.99
e39
Cloud computing
e5 MASU3 .69
.83
vision
.76 accounting
Management adoption .90
.82
e6 MASU2 .74 .86 CLAD3 e40
support
.78 .39
e7 MASU4 .61

e8 MASU1 .68
.82

e17 COPR3 .65

.80
.86 Competitive
.39

e18 COPR2 .74

.75 pressure
e19 COPR4 .56 .35
.79
e20 COPR1 .63

.92
e21 VESU3 .85

e22 VESU2 .68 .83 Vendor –.05

support
.86
.49

e23 VESU4 .74

e24 VESU1 .54 .74

e9 TRAI2 .65
.80

e10 TRAI3 .65 .81

TRAI4 .60
.78 Training .02
e11

e12 TRAI1 .62 .79

Figure 2: Study model.

(CR = 16 416, P = 0 001, β = 0 696), and compatibility 4. Discussion

(CR = 7 146, P = 0 001, β = 0 315). Conversely, certain ele-
ments such as training (CR = 0 56, P = 0 575, β = 0 024), The acceptance and implementation of the cloud computing
complexity (CR = 0 985, P = 0 325, β = 0 04), and vendor vision are influenced by various factors. Five key factors that
support (CR = −1 334, P = 0 182, β = −0 051) do not exert have a positive impact on the adoption of the cloud comput-
a significant impact on the vision of cloud computing ing vision include organizational preparedness, top manage-
based on the outcomes presented in Table 7. These results ment support, relative advantage, compatibility, and
emphasize that the vision of cloud computing is influenced competitive pressure. Previous studies conducted by Hashim
by a range of technological, organizational, and environ- et al. [75] and Ayadi [76] have supported the notion that
mental factors. Additionally, it was revealed that the vision compatibility and relative advantage play significant roles
of cloud computing significantly and positively affects the in technology adoption. From a technological standpoint,
adoption strategy (CR = 20 52, P = 0 001, β = 0 757), as the development of a cloud computing vision is shaped by
indicated in Table 7. the perceived benefits of the technology and its alignment
Human Behavior and Emerging Technologies 11

Table 6: Model fit.

Measure Estimate Threshold

Absolute fit measures
Chi-square minimum (CMIN) 1404.679 —
Degrees of freedom (DF) 700 —
CMIN/DF 2.007 Between 1 and 3
Chi-square significance (shi-square sig) 0 P < or = 0.05
Comparative fit index (CFI) 0.925 >0.90
Standardized root mean square residual (SRMR) 0.071 <0.08
Root mean square error of approximation (RMSEA) 0.059 <0.06
Incremental measures of fit
Tucker-Lewis index (TLI) 0.92 Close to 1
Adjusted goodness-of-fit index (AGFI) 0.771 Close to 1
Normalized fit index (NFI) 0.861 Close to 1
Parsimonious fit measures
Parsimonious normal fit index (PNFI) 0.813 Better models approach value 1
Parsimonious goodness-of-fit index (PGFI) 0.713 Better models approach value 1

Table 7: Standardized regression weights: (group number 1 - default model).

Hypotheses Est. S.E. C.R. P β Result

∗∗∗
H1: vision<–relative advantage 0.26 0.03 8.49 0.37 Accepted
∗∗∗
H2: vision<–compatibility 0.22 0.03 7.15 0.32 Accepted
H3: vision<–complexity 0.03 0.03 0.99 0.33 0.04 Rejected
∗∗∗
H4: vision<–organizational readiness 0.48 0.03 16.42 0.7 Accepted
∗∗∗
H5: vision<–top management support 0.27 0.03 8.7 0.39 Accepted
∗∗∗
H6: vision<–competitive pressure 0.24 0.03 7.86 0.35 Accepted
H7: vision<–vendor support -0.04 0.03 -1.33 0.18 -0.05 Rejected
H8: vision<–training 0.02 0.03 0.56 0.58 0.02 Rejected
∗∗∗
H9: adoption<–cloud computing vision 1.05 0.05 20.52 0.76 Accepted
∗∗∗
P < 0 001.

with the organization’s existing business processes and cul- crucial role in the formation of the cloud computing vision.
ture. Hence, organizations take technological considerations Organizations acknowledge the benefits gained by competi-
into account when formulating their technology vision, tors who have successfully developed a cloud computing
which is consistent with previous literature exploring the vision and transitioned to cloud-based solutions. Thus, com-
relationship between technological factors and cloud com- petitive pressure is expected to drive the development of the
puting vision [12, 77]. cloud computing vision, consistent with existing research on
Organizational factors also play a crucial role in technol- the role of competitive pressure in shaping organizational
ogy adoption, as supported by the researchers [1, 12, 78]. visions [12, 82].
Organizational readiness is expected to have a primary However, the study did not find sufficient evidence to
impact on a company’s cloud computing vision. This readi- support the impact of complexity, training, and vendor sup-
ness is assessed by managers in terms of the organization’s port on the cloud computing vision. This may be attributed
understanding, resources, commitment, and governance to the forward-looking nature of the vision, where devel-
required for IT adoption, as well as the level of support pro- opers primarily focus on future perspectives and may not
vided by top management for the cloud computing vision. consider factors related to practical implementation, such
Consequently, organizational factors significantly shape the as ease of use, complexity, training, and supplier support.
cloud computing vision, aligning with prior studies on the Nevertheless, the study did establish a strong association
subject [12, 15, 79, 80]. between the cloud computing vision and the adoption of
When considering environmental factors, the influence cloud accounting. This finding aligns with the definition of
of competitive pressure on technology adoption has been cloud accounting, which highlights the integration of cloud
validated by Christiansen et al. [81]. The results suggest that computing and accounting practices. Therefore, the study
the competitive pressure exerted by industry rivals plays a emphasizes the interdependence between cloud accounting
12 Human Behavior and Emerging Technologies

adoption and the cloud computing vision, suggesting that understanding the correlation between TOE variables and
companies with a well-defined cloud computing vision are the adoption of cloud accounting. The study posits that ear-
more inclined to adopt related applications like cloud account- lier research may have overlooked the impact of these factors
ing when the need arises. Consequently, the adoption of cloud on technology adoption by merely focusing on intent rather
accounting holds significant value for businesses with a cloud than considering vision as a surrogate for intentions. In con-
computing vision seeking to embrace new technologies. trast, the present study accentuates the reciprocal interplay
This study notably contributes to the academic literature and interdependencies among TOE variables when cloud
concerning the technology, organization, and environment computing vision operates as a mediating entity. These find-
(TOE) model and its application in the adoption of cloud ings carry profound practical implications for SME man-
accounting within small- and medium-sized enterprises agers, policymakers, and cloud accounting service
(SMEs). It challenges the established understanding of the providers. The research underscores the utmost importance
TOE factors as independent variables, introducing the cloud of a robustly formulated cloud computing vision in propel-
computing vision as a significant mediator between organi- ling the adoption of cloud accounting, particularly for ambi-
zational readiness, top management support, relative advan- tious SMEs. It suggests that SMEs should actively support
tage, competitive pressure, compatibility, and the the technology adoption process and create an enabling
incorporation of cloud accounting. Further, it underscores environment by establishing a robust cloud computing
the profound interplay between technological, organiza- vision. Furthermore, the study thoroughly examines the fac-
tional, and environmental constituents and the cloud com- tors that influence the formation of the cloud computing
puting vision, accentuating its pivotal role in bridging TOE vision, recognizing its vital role in ensuring successful tech-
factors and cloud accounting adoption. From a theoretical nology adoption. The results underscore the need to con-
perspective, the study amplifies our understanding of tech- sider factors such as perceived usefulness and compatibility
nology adoption by replacing intention with vision as a of technology, financial and technological readiness, top
proxy, thus highlighting the interaction between TOE com- management support for IT adoption, and competitive pres-
ponents when mediated by cloud computing vision. This sures when formulating the cloud computing vision. How-
approach contrasts previous studies which might have ever, it is important to acknowledge the limitations of this
undervalued the impact of TOE factors on technology adop- study, which focuses on evaluating the restructured TOE
tion by focusing solely on intention. framework within the specific context of cloud accounting
In terms of practical implications, this study is of signifi- adoption in SMEs. Future research should explore the mod-
cant relevance to SME managers, policymakers, and cloud erating effect of the cloud computing vision on the adoption
accounting service providers. It endorses the importance of a of other technologies and validate these findings by col-
well-articulated cloud computing vision in promoting cloud lecting data from larger organizations. In conclusion, this
accounting adoption, particularly for forward-looking SMEs. study challenges the assumption of independence among
It recommends that these enterprises create a conducive envi- TOE factors and emphasizes the need for a more compre-
ronment for technology adoption by cultivating a robust cloud hensive understanding of the relationships between TOE
computing vision. Moreover, the study delves into the deter- factors and the adoption of cloud accounting.
minants shaping the formation of the cloud computing vision,
acknowledging its crucial role in successful technology assim- Data Availability
ilation. The findings underline the necessity to factor in vari-
ables such as perceived usefulness and compatibility of The data used to support the findings of this study are avail-
technology, financial and technological readiness, top man- able from the corresponding author upon request.
agement support for IT adoption, and competitive pressures
in the formulation of the cloud computing vision. Conflicts of Interest
The authors hereby affirm that there are no known financial
5. Conclusion conflicts of interest or personal relationships that could
This research significantly augments the existing body of potentially be perceived as influencing the findings reported
scholarly literature on the technology-organization- in this study.
environment (TOE) framework, specifically in the context
of cloud accounting implementation within small- and Acknowledgments
medium-sized enterprises (SMEs). It challenges the current According to university officials, the researcher receives the
understanding of the independence of TOE variables by funding after receiving the research acceptance letter within
demonstrating that the vision of cloud computing functions a specified period.
as a mediating entity among various factors such as organi-
zational readiness, top management backing, relative advan-
tage, competitive pressure, and compatibility, which lead to
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