See discussions, stats, and author profiles for this publication at: https://www.researchgate.

net/publication/363065011

Cloud-based Accounting Information Systems Usage and its Impact on

Jordanian SMEs’ Performance: the Post-COVID-19 Perspective

Article  in  Journal of Financial Reporting and Accounting · August 2022

DOI: 10.1108/JFRA-12-2021-0476

CITATION READS

1 465

5 authors, including:

Manaf Al-Okaily Abeer F Alkhwaldi

Jadara University Mu’tah University
52 PUBLICATIONS   659 CITATIONS    18 PUBLICATIONS   103 CITATIONS   

SEE PROFILE SEE PROFILE

Amir A. Abdulmuhsin Aws Al-Okaily

University of Mosul Universiti Sains Malaysia
39 PUBLICATIONS   83 CITATIONS    13 PUBLICATIONS   182 CITATIONS   

SEE PROFILE SEE PROFILE

Some of the authors of this publication are also working on these related projects:

Knowledge Management and Systems View project

E-learning View project

All content following this page was uploaded by Manaf Al-Okaily on 29 August 2022.

The user has requested enhancement of the downloaded file.

 The current issue and full text archive of this journal is available on Emerald Insight at:
https://www.emerald.com/insight/1985-2517.htm

Cloud-based
Cloud-based accounting accounting
information systems usage and its information
systems
impact on Jordanian SMEs’
performance: the post-
COVID-19 perspective Received 29 December 2021
Revised 24 March 2022
29 July 2022
Manaf Al-Okaily Accepted 6 August 2022
School of Business, Jadara University, Irbid, Jordan
Abeer F. Alkhwaldi
Department of Management Information Systems, College of Business,
Mutah University, Karak, Jordan
Amir A. Abdulmuhsin
Department of Management Information Systems, College of Administration and
Economics, University of Mosul, Mosul, Iraq
Hamza Alqudah
Department of Accounting, Faculty of Administrative and Financial Sciences,
Irbid National University, Irbid, Jordan, and
Aws Al-Okaily
Graduate School of Business, Universiti Sains Malaysia, George Town, Malaysia

Abstract
Purpose – The purpose of this study is to examine the factors influencing the usage of cloud-based
accounting information systems (AIS) in the crisis era (i.e. the COVID-19 pandemic) by expanding the unified
theory of acceptance and use of technology (UTAUT) with new related critical factors.
Design/methodology/approach – A quantitative research approach based on a cross-sectional online
questionnaire was used for collecting empirical data from 438 potential and current users of cloud-based AIS.
Structural equation modeling based on analysis of a moment structures 25.0 was applied in the data analysis.
Findings – The outcome of the structural path revealed that performance expectancy, social motivation,
COVID-19 risk (COV-19 PR) and trust (TR) were significantly influencing users’ behavioral intention (BI) toward
using cloud-based AIS and explained 71% of its variance. While, contrary to what is expected, the impact of
effort expectancy and perceived security risk (SEC) on BI was insignificant. In addition, BI was revealed to
influence the actual usage behaviors and explained 74% of its variance. The outcome factors: communication
quality (CQ) and decision quality (DQ) were significantly influenced by the usage of cloud-based AIS.
Practical implications – The current research would be valuable for small- and medium-sized
enterprises officials and policymakers to illustrate the relatively low rates of cloud-based AIS and formulate
strategies to boost the acceptance and use of cloud-based AIS by Jordanian users, where cloud-based services
are still deemed as an innovation.
Originality/value – To the best of the authors’ knowledge, the current study is the first academic paper that Journal of Financial Reporting and
extends the UTAUT by integrating additional factors: TR, SEC and COV-19 PR. In addition to two outcome variables: Accounting
CQ and DQ, to study the cloud-based AIS in the Jordanian setting beyond the COVID-19 pandemic. The current © Emerald Publishing Limited
1985-2517
research contributes to the academic knowledge on information technology information system adoption by DOI 10.1108/JFRA-12-2021-0476
JFRA considering cloud accounting acceptance and use and integration into the work practices of users through the BIs and
actual use of cloud-based AIS in Jordan.
Keywords Cloud computing, Cloud accounting, AIS, UTAUT, COVID-19, Jordanian SMEs
Paper type Research paper

1. Introduction
Nowadays, the technological advancements arising out of the developments of innovative
information and communication technologies (ICTs) have accelerated business productivity
worldwide (Al-Okaily and Al-Okaily, 2022; Al-Qudah et al., 2022). However, the cost of
procurement and maintenance for such ICT systems is considered an implementation
barrier in many developing countries (e.g. Jordan). Recent advancements in ICTs,
particularly in the evolution of cloud computing (CC), is helping organizations to overcome
such constraints (Adjei et al., 2021). The current development and use of ICTs within
institutions have a large-scale impact on accounting information systems (AIS). Small- and
medium-sized enterprises (SMEs) are increasingly embracing CC with its portable advances
(Gupta et al., 2013; Moudud-Ul-Huq et al., 2020). The ever-increasing business process
outsourcing trends could be moderately credited to the expanded usage of cloud-based ISs
that helps in facilitating outsourcing through the reduction of transaction costs (Al-Okaily
et al., 2022a, 2022b; Asatiani et al., 2019). The potential affordability of cloud-based solutions
causes it to be particularly attractive to SMEs that have inadequate resources and
experiences and, thus, could not afford the building of these solutions on their own (Sultan,
2014). Traditional AIS move to the cloud is a state-of-art arrangement that can economize
substantial assets to SME ventures (Moudud-Ul-Huq et al., 2020).
Cloud-based AIS applications constitute a significant portion of the investments made in
accounting services such as e-ledger, basic book-keeping, invoicing and report generation,
besides other financial and accounting solutions. According to the Cloud (Platforms and
Services) Policy 2020 issued by the Ministry of Digital Economy and Entrepreneurship in
Jordan, cloud services can be provided through three different categories: “Infrastructure as
a Service (IaaS), Platform as a Service (PaaS), Software as a Service (SaaS).” The SaaS
services category can include accounting software and document management tools
(MoDEE, 2020). A cloud-based AIS or cloud accounting can be defined as a type of CC
application with the specific purpose of processing financial data (Al-Qudah et al., 2021;
Yau-Yeung et al., 2020). The CC solutions migrate the installation, data storage and data
processing of AIS from on-premises servers to the cloud service providers (CSPs) servers
(Adjei et al., 2021; Dimitriu and Matei, 2015) (see Figure 1). Research has shown that cloud-
based AIS can provide organizations with multiple benefits compared with traditional AIS,

Figure 1.
Cloud accounting
such as accessibility to affordable information systems, improved data processing Cloud-based
capability and real-time cooperation functionality (Armbrust et al., 2010; Asatiani et al., accounting
2019; Mell and Grance, 2011).
While providing many advantages to their users, cloud-based accounting practices have
information
some risks and disadvantages. In cloud accounting solutions provided by CSPs using the systems
public cloud paradigm, at least a portion of organization data needs to be hosted in data
centers of a third party. Such issues could raise privacy, security and trust risks (Ali et al.,
2015; Paquette et al., 2010; Zissis and Lekkas, 2011). Data immigration to cloud-based AIS
also presents a concern of losing control over the data and the location of the hosted
resources (i.e. location independence) (Zissis and Lekkas, 2012). There are various risks
related to cloud solutions, such as un-trusted computing, data storage and service
availability (Zissis and Lekkas, 2011). The clients require cloud-based systems that securely
and efficiently move the data to the cloud infrastructure. Thus, organizations can store their
financial and accounting data in a trusted environment. Collectively, these strengths and
weaknesses influence the adoption of cloud-based AIS. Identifying factors influencing cloud-
based AIS can improve users’ acceptance and use of this innovative technology within the
context of SMEs in developing countries (e.g. Jordan).
The use of online ICTs (e.g. cloud applications) in the context of SMEs facilitates
streamlining the services delivery to businesses, clients and other stakeholders; most
recently, it has been deemed a life-sustaining instrument in terms of crisis management (i.e.
COVID-19), as it offers the opportunity to improve the services delivery, collaborative and
communications efforts (Al-Okaily et al., 2021a, 2021b; Alhomdy et al., 2021; Alkhwaldi and
Abdulmuhsin, 2021; Okaily et al., 2022). In this regard, the World Health Organization
(WHO) recommends using online services that could assist in controlling the spread of the
Coronavirus (Almajali et al., 2022).
The key motivation of the current research is to investigate the determinants influencing
users’ willingness to use cloud-based AIS by investigating the adoption of these information
systems from both theoretical and empirical perceptions. The focus of earlier literature on
AIS adoption and use was on traditional accounting systems, in which the software and
data are stored on the classical client-server model (Al-Okaily, 2021; Ibrahim et al., 2020).
Yet, given the distinguishing features of CC technology (in which software and data are
positioned on the datacenter of the CSPs), further research is required to explore whether
earlier findings are applicable to this innovative paradigm. In addition, previous AIS
research has been carried out under normal conditions. However, considering characteristics
of the crisis-era (e.g. COVID-19 epidemic), in which using online services becomes a trend
and even mandatory, further studies are required to examine how such extraordinary
circumstances would influence the use of cloud-based AIS.
In most previous literature that investigates the acceptance of cloud-based AIS systems,
the emphasis is on one cloud application and its implementation at the organizational level
(i.e. supply-side) (Lian, 2015). Cloud accounting services available and used by Jordanian
SMEs have many applications, and while they are closely related to each other, it is more
appropriate to examine the accounting applications as a whole. Many organizations are
using CC services to attain a competitive advantage or survive in the information industry.
Even though many users are harnessing cloud applications, the organizational decision to
adopt information technology (IT)/information system (IS) does not imply that individuals
will do the same (Alkhwaldi, 2019; Hammouri and Abu-Shanab, 2020). Based on that,
individuals’ adoption of CC became a critical issue and a prevalent research theme.
Therefore, in this study, the adoption of all applications of cloud accounting is investigated
with an emphasis on the individual level (i.e. demand-side). Researchers have introduced
JFRA well-established theories and models for the adoption of IT/IS; however, the unified theory of
acceptance and use of technology (UTAUT) model surpassed all other theoretical models in
terms of its performance (Venkatesh et al., 2003). This research formulated an integrated
study framework based on extended UTAUT, which was validated using experimentally
collected data.
In the suggested study model, considering the relationships between COVID-19 risk,
behavioral intention (BI) and performance expectancy (PE), which is scarcely addressed
though the researchers deemed it to be very significant to the research context, has been
tested. In addition, to the best of the researchers’ knowledge, these two relationships are
being investigated for the first time in the acceptance and use of cloud systems, cloud AIS in
particular. Thus, the main questions of the current research are as follows: What are the key
factors that significantly influence the adoption of cloud-based AIS applications beyond the
COVID-19 pandemic in Jordan? In the adoption of cloud-based AIS beyond the COVID-19
pandemic, does COVID-19 risk have a direct/indirect effect (mediated by PE) on users’
intentions toward cloud-based AIS?
The remaining sections of the paper are organized as follows: Section 2 presents the
literature on CC, cloud-based AIS, determinants for the adoption of cloud-based AIS,
research model and hypothesis development. Section 3 illustrated the research methodology.
Section 4 discussed the results and data analysis. Finally, Sections 5, 6 and 7 provided
discussions, practical and theoretical implications, future research directions and
limitations.

2. Literature review
2.1 Cloud computing
The National Institute of Standards and Technology (NIST) defined the CC technology as a
model for enabling ubiquitous, convenient, on-demand network access to a shared pool of
configurable computing resources (e.g., networks, servers, storage, applications, and
services) that can be rapidly provisioned and released with minimal management effort or
service provider interaction. The cloud paradigm is comprised of five fundamental features:
on-demand self-services, wide-ranging network accessibility, resources pooling, swift
elasticity, and measured services (Mell and Grance, 2011). The CSPs offer their clients
computing resources on-demand to ensure flexible development, operation, and hosting
services and applications anywhere and anytime using internet-enabled devices. According
to the NIST definition, service models include – PaaS, SaaS, and IaaS by which the services
are delivered to the customers. Also, cloud services could be offered by CSPs over their data
centers (i.e., public cloud model), and client organizations (i.e., end-users) using cloud-based
software installed on the organization’s data center (i.e., private cloud model) or installed on
the organization (and other CSPs) data centers (i.e., hybrid cloud model) (Mell and Grance,
2011; Singh et al., 2016; Sultan, 2014).
2.1.1 The vitality of cloud computing components during the crisis times (coronavirus
pandemic). In the recent COVID-19 pandemic conditions, organizations could deploy and
exploit CC services and applications, which facilitate recording information, data
management and collaboration to become more productive and efficient (Singh et al., 2021).
To achieve the objective of the cloud paradigm, important components are required to be
organized together: cloud applications, cloud platforms, cloud clients and cloud storage.
Cloud clients refer to setups of programs and computers designed principally to use cloud
service, while cloud service refers to the solution, product and service that are used for real-
time delivery. Cloud-based applications are used in CC software architectures so that
employees are able to access shared organization data; yet, cloud platforms are the type of
services that covers programs infrastructures and services (Singh et al., 2021). In the context Cloud-based
of cloud accounting, all records, financial shareable reports, data and further information are accounting
located in the cloud storage, and providing computing infrastructures as a service in the
field of interest (e.g. accounting) indicates cloud infrastructure.
information
In general, the CC has an important impact in mitigating the effect of COVID-19 on systems
society. Alkhwaldi and Abdulmuhsin (2021) highlight the immigration of higher education
institutions (HEIs), academic staff and students as a response to the COVID-19 epidemic
from traditional learning to distance learning (Alkhwaldi and Abdulmuhsin, 2021). The
obstacles and opportunities concerning the pandemic have contributed to the existing body
of knowledge through distance learning and offering thorough awareness about
immigration procedures toward cloud-based technologies to avail a proper mode of
interaction between the HEIs and learners. The researchers Singh et al. (2020) discussed in
their paper how industry 4.0 technologies are used in tackling challenges during lockdowns
and crisis situations. Whereas the authors investigated the importance of cloud technology
in facilitating remote access to data, information and storage which gained evidenced
attention in the light of COVID-19 conditions, avoiding infection risk and ensuring business
continuity in all sectors (Pujazon and Carr, 2020).

2.2 Cloud-based accounting information systems

Although CC is not a theoretically novel phenomenon, cloud accounting or cloud-based AIS
is deemed to be revolutionary and emergent in the context of business, accounting and
financial practices. Cloud accounting is a pool of accounting services hosted remotely on the
cloud paradigm where it is accessible to multiple end-users anywhere and at any time
(Dimitriu and Matei, 2014). Cloud AIS services are delivered over the internet. Thus, these
applications are flexible, and the associated computing resources are allowed to be accessed
by various authorized devices (e.g. smartphones, tablets, desktops and laptops) (Yau-Yeung
et al., 2020). Currently, disruptive technology such as blockchain, big data and artificial
intelligence is also applied together for financial reporting with cloud-based AIS platforms
(Akter et al., 2020). Cloud accounting services are also known as “virtual accounting
system,” “web accounting,” “online accounting,” “SaaS accounting software” or “cloud-
based accounting” (Akter et al., 2020; Sastararuji et al., 2021). Cloud-based AIS is typically
delivered using the SaaS model, and this model occupies the largest part of public cloud
services around the world (Yau-Yeung et al., 2020). CSPs offer cloud AIS (software) for
subscription fees to organizations and permit them to use the application to handle a wide
range of financial transactions (Almaqableh et al., 2022a, 2022b; Dimitriu and Matei, 2014).

2.3 Critical determinants for the adoption of cloud-based accounting information systems
Many theoretical models are widely accepted and applied in the field of IS/IT adoption
including the “Theory of Reasoned Action”, “Social Cognitive Theory”, “Technology
Acceptance Model” (TAM), “Theory of Planned Behavior” (TPB), “Model of PC Utilization”,
“Diffusion of Innovation” (DOI), “the Motivational Model”, the “combined TAM and TPB”
(C-TAM-TPB), the “Unified Theory of Acceptance and Use of Technology” which
synthesizes constructs of the eight aforementioned models, and the most recently
formulated framework, UTAUT2 the extended version of UTAUT (Venkatesh et al., 2003;
Venkatesh et al., 2012). The UTAUT was formulated aiming to understand the user’s
adoption and use of IT/IS. The four key determinants of BIs and actual usage (AU) of IT/IS
in the UTAUT model are PE, effort expectancy (EE), social influence and facilitating
conditions. In addition, the UTAUT takes into account four moderating variables
JFRA influencing the direct relations: gender, experiences, age and usage voluntariness
(Venkatesh et al., 2003).
Realizing the significant advantages of cloud-based information systems, including
cloud AIS, a number of empirical studies have investigated the acceptance and use of such
systems. However, these studies have used different theoretical models of IT/IS adoption,
such as TAM (Arpaci, 2017; Shin, 2013), Technology-organization-environment (TOE)
framework (Khayer et al., 2020; Al-Okaily et al., 2022c), institutional theory (Alshira’h et al.,
2021). The commonly used IT/IS acceptance theoretical model can be principally divided
into two parts: the organizational-level models (e.g. TOE and DOI) and the individual-level
models (TAM and UTAUT). Among the individual-level theoretical models, TAM and its
derivatives have been among the most extensively applied frameworks in this research area
(Alam et al., 2020). However, TAM was revealed to have low explanatory power (almost
40%) and does not consider the “subjective norm” factor (Alkhwaldi and Kamala, 2017;
Alkhwaldi, 2019). Notably, TAM has a limitation regarding the comprehensive prediction of
users’ behavior on internet-based technology (Shareef et al., 2017), such as cloud-based AIS.
Furthermore, it was noticed that TAM is more suitable in organizational contexts (Alalwan
et al., 2017). To build a more comprehensive theory while addressing the limitations and
weaknesses of earlier developed models, Venkatesh et al. (2003) proposed the UTAUT, and
it has been widely applied to explain IT/IS adoption from an individual perspective since its
inception (Dwivedi et al., 2019).
Recently, many researchers used the UTAUT model to investigate the acceptance of
various online services: mobile payment (Patil et al., 2020), mobile health (Alam et al., 2018;
Dwivedi et al., 2016), distance learning (Alkhwaldi and Abdulmuhsin, 2021), mobile
government applications (Sharma et al., 2018), mobile banking (Bhatiasevi, 2016). Since the
UTAUT model was used in different studies in various IT fields, it was evidenced that it
could be an adequate instrument to measure the adoption of cutting-edge IT/IS (e.g. Cloud-
based AIS).
With the emergence of innovative technologies and the evolution of different applications
and services in different areas, scholars indicate the need to extend the unified theory by
highlighting the lack of basic theoretical development. Also, Venkatesh et al. (2003, 2012)
mentioned that constructs specific to each distinct context need to be integrated when the
researchers attempt to understand users’ adoption of IT/IS. The unique features of cloud
technology, AIS and crisis-era (e.g. COVID-19) propose the need to investigate users’
acceptance of cloud-based AIS beyond the COVID-19 pandemic. Thus, there is a need to
integrate the UTAUT with context constructs such as COVID-19 risk, perceived security
risk (SEC), perceived risk and trust. In addition, the UTAUT does not assess the outcome of
IT usage, like the quality and performance effect. Earlier studies stated that the usage and
adoption of IT/IS only examined the AU as the resultant variable (Al-Okaily et al., 2021a,
2021b; Ronaghi and Forouharfar, 2020; Sultana, 2020). Some researchers investigated the
correlation between IT usage and perceived performance in an effort to fill this gap, for
example (Son et al., 2012). In the current study, the authors attempted to bridge this gap by
incorporating the UTAUT model with two outcome constructs: communication quality (CQ)
and decision quality (DQ).

2.4 Study model and hypotheses

Although CC technology provides many advantages for the accounting industry, many
organizations are accustomed to running their financial and accounting practices in the
traditional manner and resist the acceptance of state-of-art IT (e.g. CC). Cleary and Quinn
(2016) studied the effect of cloud accounting software and financial infrastructure on the
business performance of SMEs. The researchers concluded CC offers advantages such as Cloud-based
efficient business processes, superior technology applications, enhanced decision-making accounting
and cost savings to SMEs. However, they also stated that security concerns are the key issue
resulting in firms’ reluctance to adopt cloud-based AIS (Cleary and Quinn, 2016). Supporting
information
this conclusion, other researchers emphasized that security and privacy risks are the systems
paramount disadvantages of using cloud-based services (Ali et al., 2015; Paquette et al.,
2010; Zissis and Lekkas, 2012).
The UTAUT model has been expanded by integrating perceived security, trust
and perceived risk which are significant variables in IT adoption (Alkhwaldi, 2019;
Dwivedi et al., 2017; Kurfalı et al., 2017), and was decided to be the most appropriate base
theoretical model for the current research. Though the suggested framework is based on the
expanded UTAUT, it has different key amendments. In the study carried out on e-wallet
usage (Aji et al., 2020), a significant effect of the COVID-19 risk factor on perceived
usefulness and BIs toward using e-wallets was found. The impact of the COVID-19 risk
variable was also examined in the context of coronavirus exposure detection applications
(Alsaad and Al-Okaily, 2022). H4 and H5 were proposed to the study model to determine
whether such relationships exist in the acceptance and use of cloud-based AIS; to the best of
researchers’ knowledge, H4 and H5 are being examined for the first time in the current
research context. The study model applied in the current paper is depicted in Figure 2.
On the other hand, while there are many studies (Sastararuji et al., 2021; Cleary and
Quinn, 2016;) focused on adopting cloud-based applications from the organizational
perspective, very little literature studied the individual perspective. The current research
highlighted that there is an academic knowledge gap on the individual-level studies on the
acceptance and use of cloud-based AIS. This research explores the adoption of cloud AIS
from the individuals’ perspectives.
2.4.1 Risks of cloud-based accounting information systems. Disease risk is the potential
that people are affected by epidemics (e.g. Anthrax, AIDS, SARS, etc.) (Godovykh et al.,
2021; Hasan et al., 2017). Thus, the use of online services (e.g. cloud-based services) is
considered the best solution to prohibit the risk of spreading coronavirus. Previous studies
revealed a negative effect of perceived risk on the BI (Sharma et al., 2020), such as in the
context of online shopping (Chang and Wu, 2012), tourism (Quintal et al., 2010) and internet/
online banking (Sharma et al., 2020). In this research, the higher level of the coronavirus risk
of using traditional AIS at the workplace perceived by the users, the stronger the intentions

Figure 2.
Study model
JFRA to adopt cloud-based AIS for conducting financial transactions from home. It is also
significant to take into account that user decision in using an information system is
predicted by the PE (Venkatesh et al., 2003; Venkatesh et al., 2012). In other words, the PE of
cloud-based AIS will induce the user to adopt cloud accounting as the expectation for
COVID-19. Thus, the following hypotheses were formulated:

H1a. COVID-19 risk will positively influence users’ behavioral intention toward
adopting cloud-based AIS.
H1b. PE will mediate the influence of COVID-19 risk on the users’ behavioral intentions
toward adopting cloud-based AIS.
Previous literature revealed that SEC is a key concern for individuals’ adoption of CC
technology (Alkhwaldi et al., 2019; Zissis and Lekkas, 2011). Researchers also argued that
the “perceived security” factor will influence the intentions to adopt and use innovative
technologies (Hsu and Lin, 2016; Park et al., 2016; Alkhwaldi and Aldhmour, 2022). In the
context of e-payment systems, Oney et al. (2017) revealed that perceived security is one of
the significant factors influencing usage behavior (Oney et al., 2017). Thus, the researchers
suggested the following hypothesis:
Besides being based on the individuals’ adoption perceptions, the current research
attempts to integrate the features of CC into the environment of AIS. Earlier literature has
indicated that perceived security is a key issue in the service delivery over a cloud platform
(Subashini and Kavitha, 2011). Cloud services of the public sector are no exception, as
illustrated by Paquette et al. (2010). Researchers also highlighted the importance of securing
the services of the public sector that have open CC architectures (Zissis and Lekkas, 2011).
Thus, security serves as one of the important determinants of users’ intentions toward cloud
services (Brender and Markov, 2013). The current research also infers that when individuals
have a higher level of security concerns related a cloud-based AIS services, the security risk
perceptions will be higher, which will negatively affect their intention to adopt the services.
Based on the abovementioned discussion, this study proposed hypotheses:

H2. SEC will negatively influence users’ behavioral intention toward adopting cloud-
based AIS.
2.4.2 Trust. Concerning the influence of TR on the intentions to adopt cloud-based AIS. In
their study, Carter and Bélanger (2005) hypothesized that both “trust of the internet” and
“trust of e-government” will influence individuals’ intentions toward using e-government
systems (Carter and Bélanger, 2005). Nowadays, users are more familiar with using the
internet; thus, “trust of the Internet” is not a crucial variable in the current research.
Researchers argued that TR is a critical determinant, which affects citizens’ decision to
adopt e-government (Abu-Shanab, 2014; Lallmahomed et al., 2017; Lean et al., 2009). In the
context of e-payment services (Al-Okaily et al., 2022d; Alshurideh et al., 2021; Kim et al.,
2010) revealed that TR will influence usage behaviors. Assuming that TR has a positive
significant influence on user’s BIs toward cloud-based AIS, the following hypothesis was
introduced:

H3. TR will positively influence users’ behavioral intention toward adopting cloud-
based AIS.
2.4.3 Performance expectancy. Venkatesh et al. (2003) defined PE as “the degree to which an
individual believes that using the system will help him or her to attain gains in job
performance.” PE is a significant predictor of a user’s willingness to adopt IT that Cloud-based
will help in enhancing their performance (Sultana, 2020; Alkhwaldi and Al-Ajaleen, accounting
2022). Kurfalı et al. (2017) stated that an individual with a high level of PE is more likely to
use e-government systems. Performance expectations construct has been revealed to be an
information
important factor influencing an individual’s BI toward adopting m-government applications systems
(S. K. Sharma et al., 2018). PE in terms of adopting cloud-based information systems is the
users believe that using cloud-based systems would improve the quality, performance and
efficiency of their job. Taking into consideration that a users’ belief in the idea that cloud
AIS will improve their performance has a positive impact on the usage of cloud-based AIS,
the researchers formulated the subsequent hypothesis:

H4. PE will positively influence users’ behavioral intention toward adopting cloud-
based AIS.
2.4.4 Effort expectancy. EE is a key determinant in investigating individuals’ adoption of
IT/IS based on UTAUT literature (Abu Afifa et al., 2022; Al-Okaily et al., 2022d; Sharma
et al., 2018; Al-Bashayreh et al., 2022; Alkhwaldi and Al Eshoush, 2022). EE is defined as
“the degree of ease associated with the use of the system” (Venkatesh et al., 2003). EE was
found as a critical construct that can directly affect BIs of using the Internet of Things (IoT)
by earlier literature (Ronaghi and Forouharfar, 2020). Song et al. (2020) revealed that EE has
a significant effect on users’ BI concerning public cloud storage services. In the adoption of
cloud-based AIS, EE represents the user’s expectations of using cloud accounting without
substantial effort since such applications are based on the internet. In this study context, the
easiness significantly affects the BI to use cloud technology. Therefore, the researchers
hypothesize that the intentions of users to use cloud-based AIS will rise with the increment
in the ease of carrying out the accounting practices and financial transactions over the cloud
platform:

H5. EE will positively influence users’ behavioral intention toward adopting cloud-
based AIS.
2.4.5 Social motivation. The researchers conceptualized the social motivation (SM) variable
as a global construct derived from two dimensions: Social Image (SocIM), which can be
defined as “the degree to which use of an innovation is perceived to enhance one’s image or
status in one’s social system” (Moore and Benbasat, 1991); Social Influence (SocIN) which is
defined as “the degree to which an individual perceives that important other believe he or
she should use the new system” (Venkatesh et al., 2003). The first dimension SocIM was
measured by applying four items that were adapted from Moore and Benbasat (1991). The
second dimension is PI, which was measured by applying four items adapted from Dwivedi
et al. (2017) and Venkatesh et al. (2003). In related contexts, social factors are good predictors
of IT/IS usage (Venkatesh et al., 2012). Many earlier researchers in the field of CC acceptance
and ISs have found a significant influence for both dimensions on the intentions toward
using IT (Al-Somali and Baghabra, 2019; Kurfalı et al., 2017; Lian, 2015; Song et al., 2020).
Users will be inclined to accept cloud-based accounting if their social influencers use it or the
usage will improve their status in the social system. Therefore, the current study
hypothesizes that the users’ intentions to use cloud-based AIS will increase as the level of
SM increases:

H6. SM will positively influence users’ behavioral intention toward adopting cloud-
based AIS.
JFRA 2.4.6 Behavioral intention. BI is an inherent part of the UTAUT, which refers to the degree
of individuals’ willingness to carry out the underlying behavior (e.g. use a particular
technology) (Ajzen, 1991). Researchers postulate BI could likely capture different
motivational variables of people that influence them toward performing a specific behavior.
Hence, the stronger the intention of an individual, the higher the chances to perform
the underlying behavior(s). In their UTAUT meta-analysis, Dwivedi et al. (2011)
indicated a significant association between BI and AU behavior for eight studies
considered in their article (Dwivedi et al., 2011). Many published academic studies, for
example (Al-Adwan et al., 2022; Alkhwaldi and Abdulmuhsin, 2021; Lallmahomed et al.,
2017; Lian, 2015), have only examined users’ intentions toward adopting IT/IS as an
outcome construct.
Although earlier literature argued that BI can be a good surrogate for the actual use
factor, scholars also warned against investigating use behavior without measuring the AU
of technology (Wu and Du, 2012). In general, scholars do not apply usage behavior in their
theoretical models because of a lack of consistent measurements in collecting data for this
variable. For instance, Venkatesh et al. (2012) used measurement items concerning the use
frequency of different systems. However, some other articles, for example (Ronaghi and
Forouharfar, 2020), used the items for usage behaviors on a standard Likert scale. As the
field of research on cloud-based AIS is gradually approaching maturity and considering that
the current study has collected data from the current users of cloud accounting applications,
it is only time to evaluate their usage behaviors as well. Some up-to-date published literature
(Ronaghi and Forouharfar, 2020; Sultana, 2020) on IoT and Mobile Cloud Learning (MCL)
platforms have assessed the impact of BI on AU behavior. For instance, while examining the
actual use of IoT technology in Iran, Ronaghi and Forouharfar (2020) found a significant
relationship between BI on usage behavior. As there are no previous studies that consider
the effect of this relationship on the adoption of cloud-based AIS and there is adequate
evidence for a significant effect of BI on usage behaviors in the adoption of IT/IS, the
researchers suggested the subsequent hypothesis:

H7. BI will positively influence users’ actual usage behavior toward adopting cloud-
based AIS.
2.4.7 Relationship between outcome variables (communication quality and decision quality)
and actual usage. AU is defined as the degree to which individuals use the capability of IT/
IS in terms of duration, frequencies and nature of usage (Aldholay et al., 2018; DeLone and
McLean, 2016). Many researchers have measured the AU of IS with respect to its use
duration and frequency (Aldholay et al., 2018). Other researchers adapted measurement
items from previous studies to evaluate the “actual use” construct using a Likert scale
(Ronaghi and Forouharfar, 2020; Sultana, 2020). According to Venkatesh et al. (2003), it is
suggested for future academic efforts to investigate the impact of the IS usage on the
system-associated success factors such as productivity, users’ satisfaction and other
performance-oriented variables (i.e. individual usage outcomes). Little research efforts have
been conducted to address this knowledge gap and investigated the relationship between
the AU and total IT/IS benefits (Aldholay et al., 2018; Son et al., 2012). Earlier literature paid
attention to the performance or/and net benefits of IS as an outcome construct (Isaac et al.,
2016; Son et al., 2012). The current study attempts to bridge the gap as a contribution to
academic knowledge; by investigating the connections between the “actual usage” and
outcome constructs of the DQ and CQ. Therefore, the researchers inferred the following
hypotheses:
 H8. AU behavior of cloud-based AIS will positively influence CQ. Cloud-based
H9. AU behavior of cloud-based AIS will positively influence DQ. accounting
information
3. Research methodology
systems
3.1 Participants and data collection
Similar to earlier studies in IT adoption, the current research used a quantitative research
approach to validate the developed study framework. A total of 17,849 Jordanian SMEs are
registered in the Jordan chamber of industry (JCI, 2017). For the purpose of data collection, the
researchers sent the link to the online questionnaire to 700 registered SMEs. An online survey
approach was used to collect a convenient sample from the potential and existing users of cloud-
based AIS who are employees in accounting departments of SMEs that operate in Jordan.
Individuals who understood the cloud-based accounting services were qualified participants.
Taking part in the study was entirely voluntary, and the participants were invited to contribute by
sending the online link through various communications channels such as mailing lists, personal
e-mails and social media groups during December 2021. Participants were asked to complete the
online survey depending on their beliefs and opinions about adopting cloud accounting. Those
respondents were briefed on the objective of the current research and informed about their rights
to withdraw from the study during, after or before the questionnaire completion.
A pretest study was carried out on 12 practitioners and academic researchers who are
familiar with cloud-based services, particularly accounting services. Slight modifications
were made to a few items in the survey on the basis of the pretest feedback to enhance the
simplicity, adequacy and clarity of the study measurement. Since the original version of
the questionnaire was built in English while Arabic is the native language of the country,
the questions were translated into Arabic. The translation procedure was confirmed by
sending the questionnaire to two academics in public Jordanian universities and two
Jordanian linguist teachers. It is vital to use a simply understood language in developing the
questionnaire items. Thus, this research took into account the advantage of a “back
translation” method as it is one of the frequently applied practices in international research
(Saunders et al., 2019). This method offers additional quality validations and checks whether
the translation practice meets all the original angles (Ozolins, 2008).
As it is not probable to identify the number of individuals who satisfy the sampling
criteria of the current research, the number of individuals in the target population is not
precisely known. When the number of the analysis units that represent the study targeted
population is not exactly known or the size of the study population is too large, the
acceptable size for the study sample can be identified as 384 based on the table offered
acceptable sample size (with 65% margin of error, at a value of proportion = 0.05 and 0.95
level of confidence) (Daniel, 2011). In the current study, out of the 522 completed surveys,
438 were valid to be used for analyzing the study data.
Table 1 presents the demographic profiles for the study sample, and the gender is split
up into 69.9% males and 30.1% females. The participants’ ages ranged principally between
30 and 39 years old (45.9%). With respect to educational background, about two-thirds of
the respondents had an undergraduate degree (66.4%). Also, most of the participants
(83.3%) have five years or more of work experience.

3.2 Study measurements

The online survey questionnaire is made up of three sections, the first which provides
presented an illustration of the cloud-based AIS. All participants had to view this illustration
and approve they were qualified to respond to the following questions. The second section
JFRA Categories Description (%) Frequency

Gender Male 69.9 306

Female 30.1 132
Age 20–29 31.1 136
30–39 45.9 201
40–49 17.8 78
<50 5.2 23
Education background High school 0.5 2
Diploma 8.9 39
Undergraduate 66.4 291
Masters 22.1 97
Doctorate 2.1 9
Work experience <5 years 16.7 73
Table 1. 5–10 years 24.9 109
Sample demographic 11–15 years 31.5 138
profile >15 years 26.9 118

introduced the demographic profile: gender, age, educational background and work experience.
The third section presented scales measuring the variables of the suggested study framework.
The scales that make up the current survey were adapted from existing studies related to
UTAUT and IT/IS acceptance and use (Aji et al., 2020; Alsaad and Al-Okaily, 2022; Bélanger
and Carter, 2008; Colesca, 2009; Davis et al., 1989; Dwivedi et al., 2017; Hung et al., 2013; Hung
et al., 2006; Isaac et al., 2017; Khasawneh et al., 2013; Kurfalı et al., 2017; Moore and Benbasat,
1991; Parasuraman, 2000; Ronaghi and Forouharfar, 2020; Sultana, 2020; Venkatesh et al., 2003)
(see Appendix 1). Unlike the “actual usage” construct that is measured by applying a five-point
scale, the authors used a seven-point Likert scale ranging from “1: strongly disagree” to “7:
strongly agree” was used to measure the study constructs.

4. Data analysis
4.1 Descriptive statistics
The descriptive analysis for each construct in the study model is depicted in Table 2. All
mean values were larger than 4.848, which indicates that the majority of respondents

Constructs a (>0.7) Mean SD

PE 0.861 5.319 1.535

EE 0.828 5.867 1.73
SM (Second order):
SocIM (First order) 0.764 4.961 1.244
SocIN (First order) 0.826 4.889 1.549
COVID-19 PR 0.878 4.931 1.041
SEC 0.908 4.848 1.475
TR 0.858 5.154 1.496
BI 0.839 4.941 1.231
AU 0.747 5.112 1.250
Table 2. CQ 0.906 5.187 1.496
Descriptive statistics DQ 0.911 5.575 1.096
expressed positive answers to the factors that are measured in the current research. In Cloud-based
addition, Cronbach’s (a) values indicate that all constructs show strong internal reliability. accounting
information
4.2 Measurement model
The quality of the measurement model is generally evaluated by its validity and reliability.
systems
The authors first examine the validity of the model, which includes the content validity and
construct validity. Content validity measures the degree how much the measurements can
represent the corresponding construct (Dinev et al., 2013; Alkhwaldi, 2019). This study model is
expected to show a satisfactory content validity since all items were adapted from previously
published works before an item-by-item review by related experts in the field of research.
Construct validity is tested by examining the convergent validity and discriminant validity.
The degree to which the measurements are related to the measured construct is known as
convergent validity (Chan et al., 2015). Anderson and Gerbing (1988) recommended three ad
hoc tests for convergent validity. Table 3 illustrates the standardized factor loadings,
composite reliabilities (CRs) and average variance extracted (AVE) for this purpose. A factor
loading >0.7 must be considered as significant (Hair et al., 2014). The results showed that
the factor loading for all items was higher than 0.7, as presented in Table 3, which fulfilled
all the model requirements. CRs, similar to the Cronbach’s alpha values, were found to be
well beyond the minimum limit of 0.70 (as recommended by Hair et al., 2014) in each case.
The AVE estimates are measures of the variation explained by a construct to random
measurement error (Fornell and Larcker, 1981). The AVE ranged from 0.747 to 0.940 for all
constructs. These estimates were way beyond the recommended lower limit of 0.50 (Sekaran
and Bougie, 2016). Hence, the convergent validity in all three tests related to the scales was
supported.
Discriminant validity refers to the extent to which the item does not reflect other
constructs (Fornell and Larcker, 1981). Discriminant validity was evaluated by testing
whether the square root of AVE for a certain variable was higher than the correlations’
coefficients among that variable and all other variables (Hair et al., 2014). Table 4 illustrates
the discriminant validity between the used factors. Since the values in the diagonal cells are
larger than other associated values, the variable illustrates adequate discriminant validity.
The current study applied a two-stage approach to assessing the relationships between
the variables within the developed research model. The measurement model was first
examined to evaluate the validity and reliability of the study tool before examining the
study hypotheses based on the structural model as a second stage (Kline, 2015). First, a
confirmatory factor analysis (CFA) based on analysis of a moment structures 25.0 software

Constructs Factor loading CR AVE

PE 0.92–0.95 0.929 0.876

EE 0.82–0.91 0.893 0.747
SocIM 0.83–0.91 0.885 0.752
SocIN 0.86–0.93 0.939 0.848
COV PR 0.89–0.93 0.921 0.807
SEC 0.91–0.95 0.938 0.850
TR 0.93–0.95 0.928 0.873
BI 0.91–0.94 0.970 0.940
AU 0.87–0.92 0.882 0.795
CQ 0.88–0.91 0.931 0.788 Table 3.
DQ 0.86–0.94 0.934 0.798 Results of the CFA
JFRA Soc Soc
PE EE IM IN COV PR SEC TR BI AU CQ DQ

PE 0.935
EE 0.423 0.864
SocIM 0.297 0.357 0.851
SocIN 0.474 0.110 0.748 0.921
COV PR 0.264 0.257 0.244 0.232 0.989
SEC (0.609) (0.316) (0.307) (0.301) (0.167) 0.921
TR 0.566 0.367 0.352 0.341 0.242 (0.462) 0.934
BI 0.553 0.562 0.516 0.596 0.515 (0.586) 0.540 0.969
Table 4. AU 0.438 0.316 0.276 0.246 0.105 (0.471) 0.345 0.552 0.891
Discriminant validity CQ 0.465 0.308 0.305 0.317 0.249 (0.475) 0.555 0.401 0.391 0.887
test DQ 0.334 0.322 0.189 0.201 0.179 (0.252) 0.317 0.203 0.193 0.279 0.893

package was applied to examine the measurement model fit and then assess the validity of
the measurement model (Hair et al., 2014; Kline, 2015).
The measurement model is:
[. . .] A Structural equation modeling (SEM) model that (1) specifies the indicators for each
construct and (2) enables an assessment of construct validity (Hair et al., 2014). Thus, it represents
the theory showing how measured variables come together to represent constructs.
The current research applied a range of fit indices to evaluate the model goodness-of-fit as
recommended by Hair et al. (2014) and Kline (2015); these are:
[. . .] chi-square (X2), adjusted chi-square X2/df (degrees of freedom), standardized root mean
square residual (SRMR), root mean square error of approximation (RMSEA), adjusted goodness-
off it index (AGFI) and goodness-of-fit index (GFI)
and these are in line with the extant literature in the research field (Alkhwaldi and
Abdulmuhsin, 2021; Dwivedi et al., 2017; Shin, 2013). Hair et al. (2014) and Kenny (2020)
recommend reporting the X2 value and the relevant df, furthermore to at least one of the
absolute indices, like RMSEA GFI, with one of the incremental indices, like the “comparative fit
index” (CFI), “normed fit index” (NFI) and “Tucker-Lewis coefficient” (Hair et al., 2014; Kenny,
2020). Thus, in this study, the model fit was assessed through the interpretation of various fit
indices. It is evident from (Table 5) that all model fit indices were in the acceptable values.

4.3 Structural model

After the assessment of the “measurement model” and confirming that the
measurements in the study model satisfied the conventional standards, the following

Fit statistics Study model Recommended range

2
X /df 566.47/286 = 1.98 <3
GFI 0.917 >0.900
AGFI 0.872 >0.800
CFI 0.936 >0.900
NFI 0.931 >0.900
NNFI 0.953 >0.900
RMSEA 0.052 <0.080
Table 5.
Fit indices summary Note: NNFI = Non-Normed Fit Index
stage is to analyze the “structural model” (see Figure 3) and validate the hypothesized Cloud-based
relationships. accounting
The analysis of the structural model and the defined hypotheses are illustrated in Table 6.
The results show that PE (H4: b = 0.27; p < 0.01), SM (H6: b = 0.221; p < 0.01) and TR (H3:
information
b = 0.297; p < 0.05) have a significant and positive influence on BI. Also, COIV-19 PR (H1a: systems
b = 0.191; p < 0.01) has a significant and positive influence on BI. In addition, the “actual
use” construct has a significant and positive impact on both CQ (H8: b = 0.412; p < 0.001)
and DQ (H9: b = 0.230; p < 0.001). Also, BI (H7: b = 0.464; p < 0.001) has a significant and
positive impact on AU.
In contrast, EE has no significant impact on BI (H2) and SEC has no significant impact
on BI (H9). Results demonstrate that COVID-19 risk (H5: b = 0.363; p < 0.01) has a
significant indirect impact on BI through PE construct. The PE, SM, COVD-19 risk and TR
could predict 0.71 of the variance in the BI.
BI accounted for 74% of the variance in AU. According to Hair et al. (2014), the values of
R2 (>0.67) are considered high. It is crucial to notice that the suggested study model

Figure 3.
Structural model

Hypothesis Path b Supported R2

H1a COV-19 R!BI 0.191** Yes

H1b COVID-19 R ! PE ! BI 0.363** Yes
H2 SEC ! BI (0.023) No
H3 TR ! BI 0.297* Yes
H4 PE ! BI 0.270** Yes
H5 EE ! BI 0.072 No
H6 SM ! BI 0.221** Yes 0.71
H7 BI ! AU 0.464*** Yes 0.74
H8 AU ! CQ 0.412*** Yes
H9 AU ! DQ 0.230*** Yes Table 6.
Path coefficients and
Notes: *p < 0.05, **p < 0.01, ***p < 0.001 hypothesis testing
JFRA explained more variance of AU and BI compared to the original UTAUT model. The AU
could also explain 16% and 19% of the variance in constructs like CQ and DQ, respectively.

5. Discussion
In this study, the adoption of cloud-based AIS by the staff of accounting departments in
Jordanian SMEs was analyzed. The current research extended the UTAUT model by adding
COVID-19 risk, security risk and trust as antecedent factors with CQ and DQ as outcome
factors. The study findings support empirically and theoretically the sufficiency of UTAUT
to be a convenient theoretical model for better understanding the employees’ adoption of
cloud-based AIS. Figure 2 outlines the structural analysis findings.
The researchers revealed that the PE factor positively impacts the adoption of cloud-
based AIS. This impact was also seen in earlier literature (Kurfalı et al., 2017; Sharma et al.,
2018; Sultana, 2020). Thus, when the employees find cloud accounting to be useful, then they
are more probably to have enhanced perceptions about using IT to conduct financial
transactions, for example. Thus, practitioners and CSPs should enhance the quality of their
cloud accounting services based on accountants’ suggestions and opinions aiming to attract
more users and fulfill their needs and expectations. In this regard, CSPs should offer users’
manual that includes detailed guidelines about the advantages and features of cloud
accounting like applications that allow accountants to carry out transactions at anytime
from anywhere (24/7) worldwide.
Interestingly, the “effort expectancy” construct has unpredictably come up in this study
as an insignificant determinant of users’ intentions toward using cloud-based AIS. Even
though this result is inconsistent with earlier studies (Ronaghi and Forouharfar, 2020;
Sharma et al., 2018; Song et al., 2020; Venkatesh et al., 2003), it is similar to other researchers’
findings (Al-Azawei and Alowayr, 2020). A possible explanation is that difficulty in using
online services is becoming less of a concern for the users as such services become more
user-friendly. Consequently, the users will principally use the online applications due to
their “perceived usefulness” rather than their “ease of use.” Thus, it is recommended that
CSPs should offer more user-friendly interfaces for the cloud-based applications to motivate
users with less IT skills to accept and adopt the applications and relevant services. Another
possible explanation is that being part of the “digital natives,” most of the respondents
(77%) are aged between (20–39), indicating that they were used to using such IT/IS in their
daily life; thus, they have a great deal of experience with them. According to Venkatesh and
Zhang (2010), EE becomes a significant determinant when end users are not familiar with
using the system and an insignificant factor for users with fair experience. Therefore, cloud-
based AIS designers and developers should concentrate on minimizing the complexity
related to system exploration and use. It is also recommended to offer training courses and
helpdesks; this will help to boost users’ expertise in using cloud AIS technologies.
The results of the current research indicate a significant positive influence of the “social
motivation” variable on BI, which is harmonious with the majority of the earlier literature in
the field (Al-Somali and Baghabra, 2019; Kurfalı et al., 2017; Lian, 2015; Song et al., 2020). In
this context, it is recommended that practitioners and CSPs should convince earlier adopters
of the cloud-based AIS to assist in advocating it to other potential users. This is very pivotal
in the Arab cultures, Jordan in particular, which have high femininity, collectivism, power
distance and uncertainty avoidance levels (Hofstede, 2017; Hofstede and Hoppe, 2004). In
general, in such settings, users may be affected by positive word-of-mouth from their peers.
In an effort to engage more cloud service adopters, CSPs are also recommended to improve
the usage of social communities and websites (e.g. Twitter and Facebook) and e-mail besides
conventional media (e.g. newspapers and television). This, in turn, could influence users’ Cloud-based
decisions of technology adoption and use. accounting
Statistical analysis shows that the adoption of cloud-based AIS is directly/indirectly
determined by COVID-19 risk and through the PE construct. The findings reveal that the
information
COVID-19 pandemic has made employees worried about the infection by a coronavirus that systems
can be probably transmitted doing their jobs at the workplace, representing the benefits of
home-based telework (HBT) using innovative technologies (e.g. cloud-based applications). In
this regard, coronavirus droplets could simply land on any inanimate object (Aji et al., 2020).
Based on this probability, thus, the WHO advises and encourages the usage of HBT
technologies when feasible (Nguyen, 2021). The findings are consistent with and also offer
an alternative to earlier conclusions. Previous literature found that there is a negative effect
of PR on intentions (Chang and Wu, 2012; Quintal et al., 2010; Sharma et al., 2020). In the
current research context, COVID-19 risk significantly influences users’ intentions to use
cloud-based AIS. On the other hand, it indicates that COVID-19 PR has a negative
relationship with the intention to adopt systems in the workplace.
In terms of the other context-specific factors suggested in the current research, data
analysis findings show that trust in the cloud AIS significantly and directly influences BIs.
Yet, the findings were unexpected since prior literature (Chang and Chen, 2008; Shin, 2013)
revealed that the “security risk” construct has a direct effect on BI. The possible elucidation
is that the security factor could be a multidimensional variable that applies to more than just
cloud-based AIS services (Alkhwaldi et al., 2019), while in the current study SEC is primarily
focused on the adoption of cloud AIS services as a whole factor. Hence, there is a lack of
support for the proposed relation. These are significant results that can have an important
impact on decisions concerning the design and program promotion of the cloud-based AIS.
In addition, these dimensions are not addressed in the original version of the UTAUT but
are significant variables for cloud-based systems. Hence, they are pivotal contextual factors
for cloud-based AIS, generally, and can serve as context factors for future academic efforts.
Additional research is required to advance perceptions of the antecedents.
The actual use behavior had the “behavioral intention” construct as an antecedent in the
current study. Meanwhile, BI, the most often used proxy factor able for AU behavior,
emerged as a strong determinant with a path value for BI!AU (0.464***). Only a handful of
researchers (Ronaghi and Forouharfar, 2020; Sultana, 2020) in the field of IT/IS adoption
have investigated the impact of BI on AU behavior. As AIS end-users are habitual users of
traditional systems as it is a part of the accounting practices in their organizations, the high
degree of users’ positive intention to use cloud-based systems, particularly post the
COVID-19 pandemic, as a tool to conduct and deliver accounting services, would likely
incline toward AU of this IT for their habitual use at their organizations.
The “actual usage” behavior presented a positive impact on the DQ and CQ, which was
also confirmed by previous literature (Aldholay et al., 2018; D’Ambra et al., 2013). This fact
was also elucidated by the fact that if the SMBs staff improved their usage of cloud-based
services (e.g. accounting services), it could enhance their overall performance with respect to
the quality of the communications (i.e. communications among all staff, the clients and staff,
the staff discussion and services’ deliveries) and improved the DQ (e.g. others being
involved in a better decision-making process and recognizing work-related issues).

6. Implications
6.1 Theoretical implications
This research presented strong support for the UTAUT model’s ability in predicting the
adoption of cloud-based AIS among SME staff. The results reported in this research paper
JFRA could contribute to the published studies as the authors extended the UTAUT and
examined the effect of cloud accounting adoption on the individual impact. Future research
efforts can use the developed theoretical model to derive comprehensive insights into the
adoption of cloud-based services. The extended UTAUT framework, which applied the use
outcome of DQ and CQ could enhance the understanding of the usage of innovative
technologies. This would contribute to all efforts concerning the promotion of cloud
accounting in organizations. In addition, investigating the role of “COVID-19 risk” in the
proposed model could effectively and indirectly contribute to predicting the employees’
performance. It is evidenced that the prediction power provided by the study framework
was based on its ability to identify the relationships between the key factors used in the
hypothesized model with respect to the users’ BI, IT usage and usage outcome.
As far as academic research is concerned, few studies have been conducted on cloud-
based AIS. The results of this stud can be referenced by future researchers in this field. The
researchers found that while UTAUT original constructs must be included, context
constructs relevant to the distinguishing features of the particular IT application and crisis
time (i.e. COVID-19) also need to be included in the current research. The current study has
key implications for theory development: the researchers confirmed that context factors:
trust and COVID-19 risk; are critical to the acceptance and use of cloud-based AIS. Second,
the security risk is not confirmed to have a significant direct effect on BI. Third, the
relationship between the COVID-19 PR and the BI is mediated by PE. Generally, the above
findings contribute to the academic streams concerning the application of the UTAUT
model in various literature contexts, and cloud accounting services in particular.

6.2 Practical implications

With the evolution of cloud technology and its applications, governments and CSPs are
expanding both the scope and the number of their cloud accounting applications. The
current research validated that BI toward cloud accounting positively determines the actual
use of cloud-based AIS. This shows that the BI of users is a significant variable in the
adoption of cloud-based AIS services. Thus, governments and CSPs need to develop positive
cloud AIS intentions in end-users. Awareness training programs and information should be
provided to cloud-based AIS-related individuals to overcome the resistance that may occur
against the CC technology. The training should be mandatory for cloud-related jobs and
professions, and the users need to be informed about the recent advancements on a regular
basis.
A long-term strategy needs to be formulated by the government, businesses and the
CSPs to reform and improve their performance and offer their clients better services in
different sectors (e.g. accounting), besides enhancing their standing compared to the
services providers worldwide for offering reliable and efficient administrative practices.
However, the goals of improving the government and enterprises functions using state-
of-art ICTs have yet to be achieved, particularly in developing countries. Therefore, the
current study results can serve in this direction where innovative technologies (i.e. CC)
were found to improve individuals’ performance in the SMEs and the country (the
Hashemite Kingdom of Jordan) at large.
The findings also indicate that the TR variable was a significant determinant of BI. This
result implies that the more individuals trust the cloud-based services and the CSPs, the
more they are willing to accept and use such services. The main factor that will lead to a
successful cloud immigration process is the awareness of the advantages cloud-based AIS
will offer to its clients. In this context, it is beneficial for SMEs to constantly enhance their
current systems and applications in a user-friendly manner and inform their staff of the
information security measures. The CSPs should also regularly listen to the individuals’ Cloud-based
concerns about the usage of cloud-based services, take the required measures and improve accounting
the trust and security perceptions by informing the employees (users) of the measures
applied.
information
The popularity of CC technology and internet-enabled devices is prompting an systems
increasing number of SMEs around the globe to offer cloud-based services (e.g. accounting).
They can refer to the findings of the current research with regard to the design, development
and promotion of their services. For instance, SMEs can design different promotional
activities for their users.

7. Limitations and future work

As with all previous studies, the current research has some limitations. First, it is a cross-
sectional investigation that does not illustrate how users’ BI and AU behavior can be
changed over time, as this research represents only a particular time frame. Therefore, it is
recommended to conduct longitudinal research. Second, the current study concentrated
solely on cloud-based AIS. Future research can use the proposed model across several cloud-
based systems and compare the different and similar aspects to make additional
contributions. Third, data from Jordan was used in the current research. The researchers
recommend that study samples be drawn from other countries with the aim of
understanding the impacts of cultural differences on the research context. Forth, the
applications of CC technology are still new in Jordan, especially in the field of accounting
systems. Further research should use large-scale samples to ensure the representativeness of
the study. In addition, the current study examined the Actual use of cloud-based AIS based
on the UTAUT perspective. It is noted that other theories (e.g. SCT and perceived value
theory) and/or other context-related factors could also contribute to users’ usage behavior
and merit future investigations. Finally, the current study only captured the intentions and
actual behavior to use cloud-based AIS post the COVID-19 pandemic. The insights could be
enhanced in the longitudinal research comparing the results before and after the COVID-19
era.

8. Conclusion
This research introduces a fresh look related to cloud-based technology by the extended
UTAUT model. The study was also carried out in AIS – a field that has received little
attention in using CC. Still, it has a significant role in organizations, particularly in crisis
times. More specifically, the study was carried out in an emerging country such as Jordan,
where the use of cloud accounting services in the SMEs has received limited research efforts.
Many organizations are using CC services to attain a competitive advantage or survive in
the information industry. The use of online ICTs (e.g. cloud applications) in the context of
SMEs facilitates streamlining the services delivery to businesses, clients and other
stakeholders; most recently, it has been deemed a life-sustaining instrument in terms of
crisis management (i.e. COVID-19) as it offers the opportunity to improve the services
delivery, collaborative and communications efforts (Al-Okaily et al., 2021a, 2021b). Even
though many users are harnessing cloud applications, the organizational decision to adopt
IT/IS does not imply that individuals will do the same (Alkhwaldi, 2019). Therefore, this
study investigates the adoption of cloud accounting (cloud-based AIS) with emphasis on the
individual level (i.e. demand-side).
The results of the study can support governments, SME officials, policymakers and CSPs
to formulate strategies to increase the acceptance and use of cloud-based AIS. This can help
the accounting industry to become more professional through CC applications. With a
JFRA unique study model applicable to the cloud-based AIS characteristics in the crisis times (e.g.
COVID-19), this study can be considered pioneering research in emerging countries.
Therefore, this work can be explored more by other emerging countries, especially in the
Middle East region, where there are many similarities with Jordan.

References
Abu Afifa, M.M., Vo Van, H. and Le Hoang Van, T. (2022), “Blockchain adoption in accounting by an
extended UTAUT model: empirical evidence from an emerging economy”, Journal of Financial
Reporting and Accounting, doi: 10.1108/JFRA-12-2021-0434.
Abu-Shanab, E. (2014), “Antecedents of trust in e-government services: an empirical test in Jordan”,
Transforming Government: People, Process and Policy, Vol. 8 No. 4, pp. 480-499.
Adjei, J.K., Adams, S. and Mamattah, L. (2021), “Cloud computing adoption in Ghana; accounting for
institutional factors”, Technology in Society, Vol. 65, p. 101583.
Aji, H.M., Berakon, I. and Md Husin, M. (2020), “COVID-19 and e-wallet usage intention: a multigroup
analysis between Indonesia and Malaysia”, Cogent Business and Management, Vol. 7 No. 1,
p. 1804181.
Ajzen, I. (1991), “The theory of planned behavior”, Organizational Behavior and Human Decision
Processes, Vol. 50 No. 2, pp. 179-211, doi: 10.1016/0749-5978(91)90020-T.
Akter, S., Michael, K., Uddin, M.R., McCarthy, G. and Rahman, M. (2020), “Transforming business
using digital innovations: the application of AI, blockchain, cloud and data analytics”, Annals of
Operations Research, Vol. 308, pp. 1-33.
Al-Adwan, A.S., Nofal, M., Akram, H., Albelbisi, N.A. and Al-Okaily, M. (2022), “Towards a sustainable
adoption of e-learning systems: the role of self-directed learning”, Journal of Information
Technology Education: Research, Vol. 21, pp. 245-267.
Alalwan, A.A., Dwivedi, Y.K. and Rana, N.P. (2017), “Factors influencing adoption of mobile banking
by Jordanian bank customers: extending UTAUT2 with trust”, International Journal of
Information Management, Vol. 37 No. 3, pp. 99-110.
Alam, M.Z., Hu, W. and Barua, Z. (2018), “Using the UTAUT model to determine factors affecting
acceptance and use of mobile health (mHealth) services in Bangladesh”, Journal of Studies in
Social Sciences, Vol. 17 No. 2, pp. 137-172.
Alam, M.Z., Hoque, M.R., Hu, W. and Barua, Z. (2020), “Factors influencing the adoption of mHealth
services in a developing country: a patient-centric study”, International Journal of Information
Management, Vol. 50, pp. 128-143.
Al-Azawei, A. and Alowayr, A. (2020), “Predicting the intention to use and hedonic motivation for
mobile learning: a comparative study in two Middle Eastern countries”, Technology in Society,
Vol. 62, p. 101325.
Al-Bashayreh, M., Almajali, D., Altamimi, A., Masa’deh, R.E. and Al-Okaily, M. (2022), “An empirical
investigation of reasons influencing student acceptance and rejection of mobile learning apps
usage”, Sustainability, Vol. 14 No. 7, p. 4325.
Al-Okaily, M., Alqudah, H., Al-Qudah, A.A., Al-Qadi, N.S., Elrehail, H. and Al-Okaily, A. (2022), “Does
financial awareness increase the acceptance rate for financial inclusion? An empirical
examination in the era of digital transformation”, Kybernetes, Vol. ahead-of-print No. ahead-of-
print, doi: 10.1108/K-08-2021-0710.
Aldholay, A.H., Isaac, O., Abdullah, Z. and Ramayah, T. (2018), “The role of transformational leadership as
a mediating variable in DeLone and McLean information system success model: the context of
online learning usage in Yemen”, Telematics and Informatics, Vol. 35 No. 5, pp. 1421-1437.
Alhomdy, S., Thabit, F., Abdulrazzak, F.A.H., Haldorai, A. and Jagtap, S. (2021), “The role of cloud
computing technology: a savior to fight the lockdown in COVID 19 crisis, the benefits,
 characteristics and applications”, International Journal of Intelligent Networks, Vol. 2, Cloud-based
pp. 166-174.
accounting
Ali, M., Khan, S.U. and Vasilakos, A.V. (2015), “Security in cloud computing: opportunities and
challenges”, Information Sciences, Vol. 305, pp. 357-383, doi: 10.1016/j.ins.2015.01.025.
information
Ali, O., Soar, J., Yong, J., McClymont, H. and Angus, D. (2015), “Collaborative cloud computing adoption
systems
in Australian regional municipal government: an exploratory study”, Paper presented at the
19th International Conference on Computer Supported Cooperative Work in Design (CSCWD).
Alkhwaldi, A. (2019), “Jordanian citizen-centric cloud services acceptance model in an e-government
context: security antecedents for using cloud services”.
Alkhwaldi, A.F. and Abdulmuhsin, A.A. (2021), “Crisis-centric distance learning model in Jordanian
higher education sector: factors influencing the continuous use of distance learning platforms
during COVID-19 pandemic”, Journal of International Education in Business.
Alkhwaldi, A.F. and Al Eshoush, A.S. (2022), “Towards a model for citizens’ acceptance of e-payment
systems for public sector services in Jordan: evidence from crisis era”, Information Sciences
Letters, Vol. 11 No. 3, pp. 657-663.
Alkhwaldi, A.F. and Al-Ajaleen, R.T. (2022), “Toward a conceptual model for citizens’ adoption of
smart mobile government services during the COVID-19 pandemic in Jordan”, Information
Sciences Letters, Vol. 11 No. 2, pp. 573-579.
Alkhwaldi, A.F. and Aldhmour, F.M. (2022), “Beyond the bitcoin: analysis of challenges to implement
blockchain in the Jordanian public sector”, in Gururaj, H.L., Ravi Kumar, V., Goundar, S., Elngar,
A.A. and Swathi, B.H. (Eds), Convergence of Internet of Things and Blockchain Technologies.
EAI/Springer Innovations in Communication and Computing, Springer, Cham, pp. 207-220,
doi: 10.1007/978-3-030-76216-2_13.
Alkhwaldi, A. and Kamala, M. (2017), “Why do users accept innovative technologies? A critical review
of technology acceptance models and theories”, Journal of Multidisciplinary Engineering Science
and Technology (JMEST), Vol. 4 No. 8, pp. 7962-7971.
Alkhwaldi, A., Kamala, M. and Qahwaji, R. (2019), “Security perceptions in cloud-based e-government
services: integration between citizens’ and IT-staff perspectives”, Paper presented at the 12th
International Conference on Global Security, Safety and Sustainability (ICGS3-2019),
Northumbria University, London.
Almajali, D., Al-Okaily, M., Barakat, S., Al-Zegaier, H. and Dahalin, Z.M. (2022), “Students’ perceptions
of the sustainability of distance learning systems in the post-COVID-19: a qualitative
perspective”, Sustainability, Vol. 14 No. 12, p. 7353, doi: 10.3390/su14127353.
Almaqableh, L., Reddy, K., Pereira, V., Ramiah, V., Wallace, D. and Veron, J.F. (2022a), “An
investigative study of links between terrorist attacks and cryptocurrency markets”, Journal of
Business Research, Vol. 147, pp. 177-188.
Almaqableh, L., Wallace, D., Pereira, V., Ramiah, V., Wood, G., Veron, J.F., Moosa, I. and Watson, A.
(2022b), “Is it possible to establish the link between drug busts and the cryptocurrency market?
Yes, we can”, International Journal of Information Management, p. 102488, doi: 10.1016/j.
ijinfomgt.2022.102488.
Al-Okaily, M. (2021), “Assessing the effectiveness of accounting information systems in the era of
COVID-19 pandemic”, VINE Journal of Information and Knowledge Management Systems, doi:
10.1108/VJIKMS-08-2021-0148.
Al-Okaily, M. and Al-Okaily, A. (2022), “An empirical assessment of enterprise information systems
success in a developing country: the Jordanian experience”, The TQM Journal, doi: 10.1108/
TQM-09-2021-0267.
Al-Okaily, A., Al-Okaily, M. and Teoh, A.P. (2021a), “Evaluating ERP systems success: evidence from
Jordanian firms in the age of the digital business”, VINE Journal of Information and Knowledge
Management Systems, doi: 10.1108/VJIKMS-04-2021-0061.
JFRA Al-Okaily, A., Ai Ping, T. and Al-Okaily, M. (2021b), “Towards business intelligence success
measurement in an organization: a conceptual study”, Journal of System and Management
Sciences, Vol. 11 No. 2, pp. 155-170, doi: 10.33168/JSMS.2021.0210.
Al-Okaily, A., Al-Okaily, M., Teoh, A.P. and Al-Debei, M. (2022b), “An empirical study on data
warehouse systems effectiveness: the case of Jordanian banks in the business intelligence era”,
EuroMed Journal of Business, doi: 10.1108/EMJB-01-2022-0011.
Al-Okaily, M., Alghazzawi, R., Alkhwaldi, A.F. and Al-Okaily, A. (2022a), “The effect of digital accounting
systems on the decision-making quality in the banking industry sector: a mediated-moderated
model”, Global Knowledge, Memory and Communication, doi: 10.1108/GKMC-01-2022-0015.
Al-Okaily, M., Alqudah, H., Al-Qudah, A.A. and Alkhwaldi, A.F. (2022c), “Examining the critical
factors of computer-assisted audit tools and techniques adoption in the post-COVID-19 period:
internal auditors perspective”, VINE Journal of Information and Knowledge Management
Systems, doi: 10.1108/VJIKMS-12-2021-0311.
Al-Okaily, M., Alalwan, A.A., Al-Fraihat, D., Rehman, S.U., Alkhwaldi, A.F. and Al-Okaily, A. (2022d),
“Investigating antecedents of mobile payment systems decision making: a mediated model”,
Global Knowledge, Memory and Communication, doi: 10.1108/GKMC-10-2021-0171.
Al-Qudah, A.A., Al-Okaily, M. and Alqudah, H. (2021), “The relationship between social
entrepreneurship and sustainable development from economic growth perspective: 15
‘RCEP’countries”, Journal of Sustainable Finance and Investment, Vol. 12 No. 1, pp. 44-61.
Al-Qudah, A.A., Al-Okaily, M., Alqudah, A. and Ghazlat, A. (2022), “Mobile payment adoption in the time
of the COVID-19 pandemic”, Electronic Commerce Research, doi: 10.1007/s10660-022-09577-1.
Alsaad, A. and Al-Okaily, M. (2022), “Acceptance of protection technology in a time of fear: the case of
covid-19 exposure detection apps”, Information Technology and People, Vol. 35 No. 3, doi:
10.1108/ITP-10-2020-0719.
Alshira’h, A.F., Al-Shatnawi, H.M., Al-Okaily, M., Lutfi, A. and Alshirah, M.H. (2021), “Do public
governance and patriotism matter? Sales tax compliance among small and medium enterprises
in developing countries: Jordanian evidence”, EuroMed Journal of Business, Vol. 16 No. 4,
pp. 431-455, doi: 10.1108/EMJB-01-2020-0004.
Alshurideh, M.T., Al Kurdi, B. and Salloum, S.A. (2021), “The moderation effect of gender on accepting
electronic payment technology: a study on United Arab Emirates consumers”, Review of
International Business and Strategy, Vol. 31 No. 3, pp. 375-396.
Al-Somali, S.A. and Baghabra, H. (2019), “Investigating the determinants of it professionals’ intention
to use cloud-based applications and solutions: an extension of the technology acceptance”, in
Cloud Security: Concepts, Methodologies, Tools, and Applications, IGI Global, pp. 2039-2058,
doi: 10.4018/978-1-5225-8176-5.ch099.
Anderson, J.C. and Gerbing, D.W. (1988), “Structural equation modeling in practice: a review and
recommended two-step approach”, Psychological Bulletin, Vol. 103 No. 3, pp. 411-423.
Armbrust, M., Fox, A., Griffith, R., Joseph, A.D., Katz, R., Konwinski, A., Lee, G., Patterson, D., Rabkin,
A., Stoica, I. and Zaharia, M. (2010), “A view of cloud computing”, Communications of the ACM,
Vol. 53 No. 4, pp. 50-58.
Arpaci, I. (2017), “Antecedents and consequences of cloud computing adoption in education to achieve
knowledge management”, Computers in Human Behavior, Vol. 70, pp. 382-390.
Asatiani, A., Apte, U., Penttinen, E., Rönkkö, M. and 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, Vol. 34, p. 100419.
Bélanger, F. and Carter, L. (2008), “Trust and risk in e-government adoption”, The Journal of Strategic
Information Systems, Vol. 17 No. 2, pp. 165-176, doi: 10.1016/j.jsis.2007.12.002.
Bhatiasevi, V. (2016), “An extended UTAUT model to explain the adoption of mobile banking”,
Information Development, Vol. 32 No. 4, pp. 799-814.
Brender, N. and Markov, I. (2013), “Risk perception and risk management in cloud computing: results Cloud-based
from a case study of Swiss companies”, International Journal of Information Management,
Vol. 33 No. 5, pp. 726-733.
accounting
Carter, L. and Bélanger, F. (2005), “The utilization of e-government services: citizen trust, innovation
information
and acceptance factors”, Information Systems Journal, Vol. 15 No. 1, pp. 5-25. systems
Chan, T.K.H., Cheung, C.M.K., Shi, N. and Lee, M.K.O. (2015), “Gender differences in satisfaction with
Facebook users”, Industrial Management and Data Systems, Vol. 115 No. 1, pp. 182-206.
Chang, H.H. and Chen, S.W. (2008), “The impact of online store environment cues on purchase intention:
trust and perceived risk as a mediator”, Online Information Review.
Chang, M.L. and Wu, W.Y. (2012), “Revisiting perceived risk in the context of online shopping: an
alternative perspective of decision-making styles”, Psychology and Marketing, Vol. 29 No. 5,
pp. 378-400.
Cleary, P. and Quinn, M. (2016), “Intellectual capital and business performance: an exploratory study of
the impact of cloud-based accounting and finance infrastructure”, Journal of Intellectual Capital,
Vol. 17 No. 2, pp. 255-278.
Colesca, S.E. (2009), “Increasing e-trust: a solution to minimize risk in e-government adoption”, Journal
of Applied Quantitative Methods, Vol. 4 No. 1.
D’Ambra, J., Wilson, C.S. and Akter, S. (2013), “Application of the task-technology fit model to structure
and evaluate the adoption of E-books by academics”, Journal of the American Society for
Information Science and Technology, Vol. 64 No. 1, pp. 48-64.
Daniel, J. (2011), Sampling Essentials: Practical Guidelines for Making Sampling Choices, Sage
Publications.
Davis, F.D., Bagozzi, R.P. and Warshaw, P.R. (1989), “User acceptance of computer technology: a
comparison of two theoretical models”, Management Science, Vol. 35 No. 8, pp. 982-1003.
DeLone, W.H. and McLean, E.R. (2016), “Information systems success measurement”, Foundations and
TrendsV R in Information Systems, Vol. 2 No. 1, pp. 1-116.

Dimitriu, O. and Matei, M. (2014), “A new paradigm for accounting through cloud computing”, Procedia
Economics and Finance, Vol. 15, pp. 840-846.
Dimitriu, O. and Matei, M. (2015), “Cloud accounting: a new business model in a challenging context”,
Procedia Economics and Finance, Vol. 32, pp. 665-671.
Dinev, T., Xu, H., Smith, J.H. and Hart, P. (2013), “Information privacy and correlates: an empirical
attempt to bridge and distinguish privacy-related concepts”, European Journal of Information
Systems, Vol. 22 No. 3, pp. 295-316.
Dwivedi, Y.K., Rana, N.P., Chen, H. and Williams, M.D. (2011), “A meta-analysis of the unified theory of
acceptance and use of technology (UTAUT)”, Paper presented at the IFIP international working
conference on governance and sustainability in information systems-managing the transfer and
diffusion of it.
Dwivedi, Y.K., Rana, N.P., Jeyaraj, A., Clement, M. and Williams, M.D. (2019), “Re-examining the
unified theory of acceptance and use of technology (UTAUT): towards a revised theoretical
model”, Information Systems Frontiers, Vol. 21 No. 3, pp. 719-734.
Dwivedi, Y.K., Shareef, M.A., Simintiras, A.C., Lal, B. and Weerakkody, V. (2016), “A generalised
adoption model for services: a cross-country comparison of mobile health (m-health)”,
Government Information Quarterly, Vol. 33 No. 1, pp. 174-187.
Dwivedi, Y.K., Rana, N.P., Janssen, M., Lal, B., Williams, M.D. and Clement, M. (2017), “An empirical
validation of a unified model of electronic government adoption (UMEGA)”, Government
Information Quarterly, Vol. 34 No. 2, pp. 211-230.
Fornell, C. and Larcker, D.F. (1981), “Evaluating structural equation models with unobservable
variables and measurement error”, Journal of Marketing Research, Vol. 18 No. 1, pp. 39-50.
JFRA Godovykh, M., Pizam, A. and Bahja, F. (2021), “Antecedents and outcomes of health risk perceptions in
tourism, following the COVID-19 pandemic”, Tourism Review, Vol. 76 No. 4, pp. 737-748.
Gupta, P., Seetharaman, A. and Raj, J.R. (2013), “The usage and adoption of cloud computing by small and
medium businesses”, International Journal of Information Management, Vol. 33 No. 5, pp. 861-874.
Hair, J.F., Black, W.C., Babin, B.J. and Anderson, R.E. (2014), “Multivariate data analysis: Pearson new
international edition”, Always Learning, Pearson Harlow, Essex.
Hammouri, Q. and Abu-Shanab, E.A. (2020), “Major factors influencing the adoption of cloud
computing in Jordan”, International Journal of Technology and Human Interaction (IJTHI),
Vol. 16 No. 4, pp. 55-69.
Hasan, M.K., Ismail, A.R. and Islam, M.D.F. (2017), “Tourist risk perceptions and revisit intention: a
critical review of literature”, Cogent Business and Management, Vol. 4 No. 1, p. 1412874.
Hofstede, G. (2017), “Geert Hofstede cultural dimensions”, available at: https://geert-hofstede.com/jordan.html
Hofstede, G. and Hoppe, M.H. (2004), “Introduction: Geert Hofstede’s culture’s consequences:
international differences in work-related values”, Academy of Management Perspectives, Vol. 18
No. 1, pp. 73-74, doi: 10.5465/AME.2004.12689661.
Hsu, C.-L. and Lin, J.C.-C. (2016), “Factors affecting the adoption of cloud services in enterprises”,
Information Systems and e-Business Management, Vol. 14 No. 4, pp. 791-822.
Hung, S.-Y., Chang, C.-M. and Kuo, S.-R. (2013), “User acceptance of mobile e-government services: an
empirical study”, Government Information Quarterly, Vol. 30 No. 1, pp. 33-44.
Hung, S.-Y., Chang, C.-M. and Yu, T.-J. (2006), “Determinants of user acceptance of the e-government
services: the case of online tax filing and payment system”, Government Information Quarterly,
Vol. 23 No. 1, pp. 97-122.
Ibrahim, F., Ali, D.N.H. and Besar, N.S.A. (2020), “Accounting information systems (AIS) in SMEs:
towards an integrated framework”, International Journal of Asian Business and Information
Management (IJABIM), Vol. 11 No. 2, pp. 51-67.
Isaac, O., Aldholay, A., Abdullah, Z. and Ramayah, T. (2019), “Online learning usage within Yemeni
higher education: the role of compatibility and task-technology fit as mediating variables in the
IS success model”, Computers & Education, Vol. 136, pp. 113-129.
Isaac, O., Abdullah, Z., Ramayah, T. and Mutahar Ahmed, M. (2017), “Examining the relationship
between overall quality, user satisfaction and internet usage: an integrated individual,
technological, organizational and social perspective”, Asian Journal of Information Technology,
Vol. 16 No. 1, pp. 100-124.
Isaac, O., Abdullah, Z., Ramayah, T., Mutahar, A.M. and Alrajawy, I. (2016), “Perceived usefulness,
perceived ease of use, perceived compatibility, and net benefits: an empirical study of internet
usage among employees in Yemen”, Paper presented at The 7th International Conference
Postgraduate Education (ICPE7).
JCI (2017), “Jordan chamber of industry - industrial directory”, available at: www.jci.org.jo/
Kenny, D.A. (2020), “Measuring model fit”, available at: www.davidakenny.net/cm/fit.htm
Khasawneh, R., Rabayah, W. and Abu-Shanab, E. (2013), “E-government acceptance factors: trust and risk”.
Khayer, A., Talukder, M.S., Bao, Y. and 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, Vol. 60, p. 101225.
Kim, D.J., Ferrin, D.L. and Rao, H.R. (2008), “A trust-based consumer decision-making model in
electronic commerce: the role of trust, perceived risk, and their antecedents”, Decision Support
Systems, Vol. 44 No. 2, pp. 544-564.
Kim, C., Tao, W., Shin, N. and Kim, K.-S. (2010), “An empirical study of customers’ perceptions of
security and trust in e-payment systems”, Electronic Commerce Research and Applications,
Vol. 9 No. 1, pp. 84-95.
Kline, R.B. (2015), Principles and Practice of Structural Equation Modeling, Guilford publications. Cloud-based
Kurfalı, M., Arifo glu, A., Tokdemir, G. and Paçin, Y. (2017), “Adoption of e-government services in accounting
Turkey”, Computers in Human Behavior, Vol. 66, pp. 168-178.
information
Lallmahomed, M.Z.I., Lallmahomed, N. and Lallmahomed, G.M. (2017), “Factors influencing the
adoption of e-government services in Mauritius”, Telematics and Informatics, Vol. 34 No. 4,
systems
pp. 57-72.
Lean, O.K., Zailani, S., Ramayah, T. and Fernando, Y. (2009), “Factors influencing intention to use e-
government services among citizens in Malaysia”, International Journal of Information
Management, Vol. 29 No. 6, pp. 458-475, doi: 10.1016/j.ijinfomgt.2009.03.012.
Lian, J.-W. (2015), “Critical factors for cloud based e-invoice service adoption in Taiwan: an empirical
study”, International Journal of Information Management, Vol. 35 No. 1, pp. 98-109.
Mell, P. and Grance, T. (2011), “The NIST definition of cloud computing”, In: National Institute of
Standards and Technology.
MoDEE (2020), “Cloud (platforms and services) policy 2020”, available at: www.modee.gov.jo/ebv4.0/
root_storage/en/eb_list_page/cloudpolicy-2020-english.pdf
Moore, G.C. and Benbasat, I. (1991), “Development of an instrument to measure the perceptions of
adopting an information technology innovation”, Information Systems Research, Vol. 2 No. 3,
pp. 192-222.
Moudud-Ul-Huq, S., Asaduzzaman, M. and Biswas, T. (2020), “Role of cloud computing in global
accounting information systems”, The Bottom Line, Vol. 33 No. 3, pp. 231-250.
Nguyen, M.H. (2021), “Factors influencing home-based telework in Hanoi (Vietnam) during and after
the COVID-19 era”, Transportation, Vol. 48 No. 6, pp. 1-32.
Oney, E., Guven, G.O. and Rizvi, W.H. (2017), “The determinants of electronic payment systems usage from
consumers’ perspective”, Economic Research-Ekonomska Istraživanja, Vol. 30 No. 1, pp. 394-415.
Ozolins, U. (2008), “Issues of back translation methodology in medical translations”, Paper presented at
the FIT [International Federation of Translators] XVIII Congress, Shanghai.
Paquette, S., Jaeger, P.T. and Wilson, S.C. (2010), “Identifying the security risks associated with
governmental use of cloud computing”, Government Information Quarterly, Vol. 27 No. 3,
pp. 245-253, doi: 10.1016/j.giq.2010.01.002.
Parasuraman, A. (2000), “Technology readiness index (TRI) a multiple-item scale to measure readiness
to embrace new technologies”, Journal of Service Research, Vol. 2 No. 4, pp. 307-320.
Park, S.-T., Park, E.-M., Seo, J.-H. and Li, G. (2016), “Factors affecting the continuous use of cloud service:
focused on security risks”, Cluster Computing, Vol. 19 No. 1, pp. 485-495, doi: 10.1007/s10586-015-0516-y.
Patil, P., Tamilmani, K., Rana, N.P. and Raghavan, V. (2020), “Understanding consumer adoption of mobile
payment in India: extending meta-UTAUT model with personal innovativeness, anxiety, trust, and
grievance redressal”, International Journal of Information Management, Vol. 54, p. 102144.
Pujazon, D. and Carr, B. (2020), “Cloud computing: a vital enabler in times of disruption”, The United States,
available at: www.iif.com/Publications/ID/3978/Cloud-Computing-A-Vital-Enabler-in-Times-of-Disruption
Quintal, V.A., Lee, J.A. and Soutar, G.N. (2010), “Risk, uncertainty and the theory of planned behavior: a
tourism example”, Tourism Management, Vol. 31 No. 6, pp. 797-805.
Ronaghi, M.H. and Forouharfar, A. (2020), “A contextualized study of the usage of the internet of things
(IoTs) in smart farming in a typical Middle Eastern country within the context of unified theory
of acceptance and use of technology model (UTAUT)”, Technology in Society, Vol. 63, p. 101415.
Sastararuji, D., Hoonsopon, D., Pitchayadol, P. and Chiwamit, P. (2021), “Cloud accounting adoption in
small and medium enterprises: an integrated conceptual framework: five factors of determinant
were identified by integrated Technology-Organization-Environment (TOE) framework, diffusion
of innovation (DOI), institutional theory (INT) and extended factors”, Paper presented at the 2nd
International Conference on Industrial Engineering and Industrial Management, Barcelona.
JFRA Saunders, M.N.K., Thornhill, A. and Lewis, P. (2019), Research Methods for Business Students, 8th ed.,
Pearson Education, Harlow, Essex.
Sekaran, U. and Bougie, R. (2016), Research Methods For Business: A Skill-Building Approach, 7th ed.,
John Wiley & Sons, Chichester.
Shareef, M.A., Dwivedi, Y.K., Kumar, V. and Kumar, U. (2017), “Content design of advertisement for
consumer exposure: mobile marketing through short messaging service”, International Journal
of Information Management, Vol. 37 No. 4, pp. 257-268.
Sharma, R., Singh, G. and Sharma, S. (2020), “Modelling internet banking adoption in Fiji: a developing
country perspective”, International Journal of Information Management, Vol. 53, p. 102116.
Sharma, S.K., Al-Badi, A., Rana, N.P. and Al-Azizi, L. (2018), “Mobile applications in government
services (mG-App) from user’s perspectives: a predictive modelling approach”, Government
Information Quarterly, Vol. 35 No. 4, pp. 557-568.
Sharma, V., You, I., Andersson, K., Palmieri, F., Rehmani, M.H. and Lim, J. (2020), “Security, privacy
and trust for smart mobile-internet of things (M-IoT): a survey”, IEEE Access, Vol. 8,
pp. 167123-167163.
Shin, D.-H. (2013), “User centric cloud service model in public sectors: policy implications of cloud
services”, Government Information Quarterly, Vol. 30 No. 2, pp. 194-203.
Singh, S., Jeong, Y.-S. and Park, J.H. (2016), “A survey on cloud computing security: issues, threats, and
solutions”, Journal of Network and Computer Applications, Vol. 75, pp. 200-222, doi: 10.1016/j.
jnca.2016.09.002.
Singh, R.P., Javaid, M., Haleem, A. and Suman, R. (2020), “Internet of things (IoT) applications to fight
against COVID-19 pandemic”, Diabetes and Metabolic Syndrome: Clinical Research and Reviews,
Vol. 14 No. 4, pp. 521-524.
Singh, R.P., Haleem, A., Javaid, M., Kataria, R. and Singhal, S. (2021), “Cloud computing in solving
problems of COVID-19 pandemic”, Journal of Industrial Integration and Management, Vol. 6
No. 2, pp. 209-219.
Son, H., Park, Y., Kim, C. and Chou, J.-S. (2012), “Toward an understanding of construction
professionals’ acceptance of mobile computing devices in South Korea: an extension of the
technology acceptance model”, Automation in Construction, Vol. 28, pp. 82-90.
Song, C-H., Kim, S.W. and Sohn, Y-W. (2020), “Acceptance of public cloud storage services in South
Korea: a multi-group analysis”, International Journal of Information Management, Vol. 51,
p. 102035.
Subashini, S. and Kavitha, V. (2011), “A survey on security issues in service delivery models of cloud
computing”, Journal of Network and Computer Applications, Vol. 34 No. 1, pp. 1-11, doi: 10.1016/j.
jnca.2010.07.006.
Sultan, N. (2014), “Making use of cloud computing for healthcare provision: opportunities and
challenges”, International Journal of Information Management, Vol. 34 No. 2, pp. 177-184.
Sultana, J. (2020), “Determining the factors that affect the uses of mobile cloud learning (MCL) platform
blackboard-a modification of the UTAUT model”, Education and Information Technologies,
Vol. 25 No. 1, pp. 223-238.
Venkatesh, V. and Zhang, X. (2010), “Unified theory of acceptance and use of technology: US vs China”,
Journal of Global Information Technology Management, Vol. 13 No. 1, pp. 5-27.
Venkatesh, V., Thong, J.Y.L. and Xu, X. (2012), “Consumer acceptance and use of information
technology: extending the unified theory of acceptance and use of technology”, MIS Quarterly,
Vol. 36 No. 1, pp. 157-178.
Venkatesh, V., Morris, M.G., Davis, G.B. and Davis, F.D. (2003), “User acceptance of information
technology: toward a unified view”, MIS Quarterly, Vol. 27 No. 3, pp. 425-478.
Wu, J. and Du, H. (2012), “Toward a better understanding of behavioral intention and system usage
constructs”, European Journal of Information Systems, Vol. 21 No. 6, pp. 680-698.
Yau-Yeung, D., Yigitbasioglu, O. and Green, P. (2020), “Cloud accounting risks and mitigation Cloud-based
strategies: evidence from Australia”, Accounting Forum, Vol. 44 No. 4, pp. 421-446.
accounting
Zissis, D. and Lekkas, D. (2011), “Securing e-government and e-voting with an open cloud computing
architecture”, Government Information Quarterly, Vol. 28 No. 2, pp. 239-251.
information
Zissis, D. and Lekkas, D. (2012), “Addressing cloud computing security issues”, Future Generation
systems
Computer Systems, Vol. 28 No. 3, pp. 583-592, doi: 10.1016/j.future.2010.12.006.

Further reading
Abu-Salih, B., Wongthongtham, P., Morrison, G., Coutinho, K., Al-Okaily, M. and Huneiti, A. (2022),
“Short-term renewable energy consumption and generation forecasting: a case study of Western
Australia”, Heliyon, Vol. 8 No. 3, p. e09152.
Pavlou, P.A. (2003), “Consumer acceptance of electronic commerce: integrating trust and risk
with the technology acceptance model”, International Journal of Electronic Commerce,
Vol. 7 No. 3, pp. 101-134.
Warkentin, M., Gefen, D., Pavlou, P.A. and Rose, G.M. (2002), “Encouraging citizen adoption of e-
government by building trust”, Electronic Markets, Vol. 12 No. 3, pp. 157-162.

Appendix. Survey items

a. COVID-19 risk: “The situation where the users are uncertain of novel coronavirus
consequences (i.e. infection) concerning using traditional AIS at the workplace” (Aji
et al., 2020; Alsaad and Al-Okaily, 2022).
COVID-19 R1: I am worried to get infected by coronavirus when I use AIS at the
workplace.
COVID-19 R2: I think Covid-19 will affect the staff in my organization I’m currently working in.
COVID-19 R3: I prefer to use cloud-based AIS at home, as I am worried there is a
coronavirus droplet in the workplace.
COVID-19 R4: Using cloud-based AIS during COVID-19 pandemic is a safe choice.
b. Perceived security risk: “a user’s subjective evaluation of the cloud AIS system’s
security risk” (Kim et al., 2010; Parasuraman, 2000).
SEC1: Online Accounting and financial activities are not secure.
SEC2: I have no confidence in information security related to online AIS transactions.
SEC3: After an online AIS transaction, double-checking the paper documents double is
required.
SEC4: In general, using AIS online is not secure.
c. Trust: “perceived trust in cloud-based AIS is defined as users’ belief that cloud-based
AIS transactions will be processed in accordance with their expectations” (Kim et al.,
2008; Khasawneh et al., 2013; Kurfalı et al., 2017).
TR1: I trust institutions and departments that use cloud-based AIS.
TR2: I trust institutions and departments’ abilities to provide cloud-based AIS services
effectively and securely.
TR3: I trust that clients and their benefits have the highest priorities at institutions and
departments that use cloud-based AIS.
TR4: I think that the cloud-based AIS’s technical and legal infrastructure protects enough
financial information and data.
TR5: In general, cloud-based AIS is trusted tool that I can use to conduct accounting
practices/transactions.
JFRA d. Performance expectancy: “the degree to which an individual believes that using the
system will help him or her to attain gains in job performance” (Davis, 1989; Venkatesh
et al., 2003).
PE1: Using the cloud-based AIS enables me to accomplish my transactions more quickly.
PE2: Using the cloud-based AIS increases the productivity of the transactions.
PE3: Using the cloud-based AIS saves the client time.
PE4: Using the cloud-based AIS improves employee performance.
PE5: The cloud-based AIS makes transactions more convenient.
PE6: Overall, the cloud-based AIS is useful.
e. Effort expectancy: “the degree to which an individual believes that using the system
will help him or her to attain gains in job performance” (Davis, 1989; Venkatesh et al.,
2003).
EE1: Learning to use the cloud-based AIS is easy.
EE2: Using the cloud-based AIS is easy.
EE3: The process for using the cloud-based AIS is clear.
EE4: Using the cloud-based AIS is not a burden during the transaction.
EE5: Remembering how to use the cloud-based AIS is easy.
EE6: Overall, the cloud-based AIS is easy to use.
f. Social motivation:
 Social image: “the degree to which use of an innovation is perceived to enhance one’s
image or status in one’s social system” (Moore and Benbasat, 1991).
SocIm1: Using cloud-based AIS enhances my reputation in my organization.
SocIm2: I earn respect from others by using cloud-based AIS.
SocIm3: Using cloud-based AIS grants more prestige for IT decision-makers
SocIm4: Cloud technology is a status symbol of an organization
 Social influence: “the degree to which an individual perceives that important others
believe he or she should use the new system” (Dwivedi et al., 2017; Venkatesh et al.,
2003).
SocInf1: I would use the cloud-based AIS if my colleagues used them.
SocInf2: Individuals who affect my behavior believe that I should use the cloud-based AIS.
SocInf3: Individuals who are very important to me believe that I should use the cloud-based
AIS.
SocInf4: Overall, the organizations support the accountants to use the cloud-based AIS.
g. Behavioral intention: “the degree of individuals’ willingness to carry out the underlying
behavior (e.g., use a particular technology)” (Ajzen, 1991; Hung et al., 2013; Hung et al.,
2006).
B11: I intent to use cloud-based AIS.
BI2: It is very possible that I will use cloud-based AIS.
BI3: I hope to use cloud-based AIS.
h. Actual use: “the degree to which individuals utilize the capability of IT/IS in terms of
duration, frequencies, and nature of usage” (Aldholay et al., 2018; DeLone and
McLean, 2016; Ronaghi and Forouharfar, 2020; Sultana, 2020).
AU1: I can get help from others when I have difficulties using the cloud-based AIS.
AU2: I use all the relevant cloud-based AIS applications.
AU3: I have a clear idea of how to use cloud-based AIS.
 AU4: I am going to use the cloud-based AIS again. Cloud-based
AU5: Cloud-based AIS is pleasant experience. accounting
i. Communications quality: “the degree to which the IS can contribute to the success of information
the users, with regard to communication quality” (Isaac et al., 2017, 2019).
systems
CQ1: The use of cloud-based AIS improves communication between employees.
CQ2: The use of cloud-based AIS improves communication between the employees and the
clients.
CQ3: The use of cloud-based AIS improves employee’s discussions.
CQ4: The use of cloud-based AIS improves the delivery of service.
j. Decision quality: “the degree to which the IS can contribute to the success of the users,
with regard to decision-making” (Isaac et al., 2017, 2019).
DQ1: Cloud-based AIS helps me identify work-related problems.
DQ2: Cloud-based AIS helps me involve others in making decisions.
DQ3: Cloud-based AIS helps me make higher-quality decisions.
DQ4: Cloud-based AIS helps me make more effective decisions.
About the authors
Manaf Al-Okaily serves as an Assistant Professor of Accounting Information Systems (AIS) at
Jadara University, Jordan. Al-Okaily earned his Doctor of Philosophy in AIS from University
Malaysia Terengganu, Malaysia. His current research interest is in the domain of Digital
Transformation in Accounting and Finance, Intelligent Accounting Systems, as well as
FinTech Acceptance and Adoption. Al-Okaily has published more than 40 scholarly articles in
reputable and leading academic journals including Information Technology & People,
Technology in Society, Electronic Commerce Research, EuroMed Journal of Business,
Kybernetes Journal, VINE Journal and the TQM Journal. On top of that, he has reviewed several
referred articles in highly ranked journals (e.g., Scopus and Clarivate Analytics). Manaf Al-
Okaily is the corresponding author and can be contacted at: m.alokaily@jadara.edu.jo
Abeer F. Alkhwaldi is an Assistant Professor at the Department of Management Information
Systems, Mutah University, Jordan. She received her PhD degree in “Management Information
Systems” from the University of Bradford, UK (2019). Her research interests include Human-
Computer Interaction (HCI), technology acceptance/adoption, e-government, mobile government, e-
services, e-learning, distance learning, HRIS, digital transformation, digital accounting, accounting
information systems, perceived security, blockchain, e-payment, m-payment, e-wallet, m-wallet, and
FinTech related issues. She participated in many international scientific conferences (e.g., IEEE 12th
International Conference for Internet Technology and Secured Transactions (ICITST), University of
Cambridge, Cambridge, UK) and her research has appeared in reputed international journals (e.g.,
Journal of International Education in Business (JIEB), Global Knowledge, Memory and
Communication, and Leadership in Health Services, and VINE Journal of Information and Knowledge
Management Systems). Also, she has served as a peer reviewer for publications in leading academic
journals.
Amir A. Abdulmuhsin is a Professor in the Management Information Systems Department,
College of Administration and Economics, University of Mosul. Now, he holds the post of head of
the Tourism and Hospitality Institutions Management Department. He holds a PhD in Knowledge
Management and Systems from the University of Mosul. He has over fourteen years of experience
in the academic and research fields. His current research interests include Knowledge Management,
Strategic Management, Organisational behaviour, Business Information Systems, Cloud
computing, eLearning and eGovernment. His works have been published in journals of national
and international repute, and also he published two books. He is a member of many International-
high quality journals' editorial boards: Journal of Family Business Management, International
Journal of Organizational Analysis, Journal of Education for Business, and Corporate Reputation
Review. ORCID: 0000-0002-1383-8342, WoS ResearcherID: AAW-4559-2020.
JFRA Hamza Alqudah currently works as the Head of the Accounting Department at Irbid National
University, Jordan. Hamza does research in several areas including Accounting, Finance
Management, Auditing, and Information Technology. Hamza works as a supervisor and examiner
for several master's students.
Aws Al-Okaily is a research assistant and PhD candidate in Accounting Information Systems at
Universiti Sains Malaysia Graduate School of Business. He graduated with an MPhil in Accounting
Information Systems from Universiti Malaysia Terengganu in 2020 and a Bachelor of Accounting
from Hashemite University in 2017. The emphasis of his research lies in intelligent technology of
accounting, business and finance. His research publications have appeared in reputed international
journals such as EuroMed Journal of Business, TQM Journal, VINE Journal, Kybernetes Journal,
Information Discovery and Delivery and among others. He also has served as a peer reviewer for
numerous publications in leading academic journals.

For instructions on how to order reprints of this article, please visit our website:
www.emeraldgrouppublishing.com/licensing/reprints.htm
Or contact us for further details: permissions@emeraldinsight.com

View publication stats