How to cite this paper
Rawashdeh, A & Rawashdeh, B. (2023). The effect cloud accounting adoption on organizational performance in SMEs.International Journal of Data and Network Science, 7(1), 411-424.
Refrences
Adam, I. O. (2020). Examining E-Government development effects on corruption in Africa: The mediating effects of ICT development and institutional quality. Technology in Society, 61, 101245.
Ainin, S., Naqshbandi, M. M., & Dezdar, S. (2016). Impact of adoption of Green IT practices on organizational performance. Quality & Quantity, 50(5), 1929-1948.
Al-Hujran, O., Al-Lozi, E. M., Al-Debei, M. M., & Maqableh, M. (2018). Challenges of cloud computing adoption from the TOE framework perspective. International Journal of E-Business Research (IJEBR), 14(3), 77-94.
Anwar, J., Shah, S., & Hasnu, S. (2016). Business strategy and organizational performance. Pakistan Economic and Social Review, 54(1), 97-122.
Awa, H. O., & Ojiabo, O. U. (2016). A model of adoption determinants of ERP within TOE framework. Information Technology & People, 29(4), 901-930.
Awa, H. O., Ukoha, O., & Emecheta, B. C. (2016). Using TOE theoretical framework to study the adoption of ERP solution. Cogent Business & Management, 3(1), 1196571.
Bellantuono, N., Nuzzi, A., Pontrandolfo, P., & Scozzi, B. (2021). Digital Transformation Models for the I4. 0 Transition: Lessons from the Change Management Literature. Sustainability, 13(23), 12941.
Bhatiasevi, V., & Naglis, M. (2020). Elucidating the determinants of business intelligence adoption and organizational performance. Information Development, 36(1), 78-96.
Bingham, R. D., & McNaught, T. P. (1976). The adoption of innovation by local government: Lexington Books.
Blunch, N. (2012). Introduction to structural equation modeling using IBM SPSS statistics and AMOS: Sage.
Bouchard, L. (1993). Decision criteria in the adoption of EDI.
Brender, N., & Markov, I. (2013). Risk perception and risk management in cloud computing: Results from a case study of Swiss companies. International journal of information management, 33(5), 726-733.
Buyya, R., Pandey, S., & Vecchiola, C. (2009). Cloudbus toolkit for market-oriented cloud computing. Paper presented at the IEEE International Conference on Cloud Computing.
Calisir, F., Gumussoy, C. A., & Bayram, A. (2009). Predicting the behavioral intention to use enterprise resource planning systems: An exploratory extension of the technology acceptance model. Management research news, 32(7).
Cho, J., Cheon, Y., Jun, J. W., & Lee, S. (2022). Digital advertising policy acceptance by out-of-home advertising firms: a combination of TAM and TOE framework. International Journal of Advertising, 41(3), 500-518.
Collier, J. E. (2020). Applied structural equation modeling using AMOS: Basic to advanced techniques: Routledge.
Dimitriu, O., & Matei, M. (2015). Cloud accounting: a new business model in a challenging context. Procedia Economics and Finance, 32, 665-671.
Djamasbi, S., Strong, D. M., & Dishaw, M. (2010). Affect and acceptance: Examining the effects of positive mood on the technology acceptance model. Decision Support Systems, 48(2), 383-394.
Đorđević, M., Radović, O., & Bonić, L. (2018). Potentials for applying cloud technology in accounting. Ekonomika, 64(3), 23-30.
Dremel, C., Wulf, J., Herterich, M. M., Waizmann, J.-C., & Brenner, W. (2017). How AUDI AG established big data analytics in its digital transformation. MIS Quarterly Executive, 16(2).
Ganguly, K. K. (2022). Understanding the challenges of the adoption of blockchain technology in the logistics sector: the TOE framework. Technology Analysis & Strategic Management, 1-15.
Gangwar, H., Date, H., & Ramaswamy, R. (2015). Understanding determinants of cloud computing adoption using an integrated TAM-TOE model. Journal of Enterprise Information Management, 28(1), 107-130.
Gangwar, H., Date, H., & Raoot, A. (2014). Review on IT adoption: insights from recent technologies. Journal of enterprise information management, 27(4), 488-502.
Gavrea, C., Ilies, L., & Stegerean, R. (2011). Determinants of organizational performance: The case of Romania. Management & Marketing, 6(2).
Gharpure, R. (2021). Effect of Cloud computing technology adoption on Reduction in Costs: A critical review from the perspective of business. Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(10), 4391-4399.
Giessmann, A., & Legner, C. (2016). Designing business models for cloud platforms. Information Systems Journal, 26(5), 551-579.
Gobble, M. M. (2018). Digital strategy and digital transformation. Research-Technology Management, 61(5), 66-71.
Gulati, R., Mikhail, O., Morgan, R. O., & Sittig, D. F. (2016). Vision statement quality and organizational performance in US hospitals. Journal of Healthcare Management, 61(5), 335-350.
Hachicha, Z. S., & Mezghani, K. (2021). Understanding intentions to switch toward cloud computing at firms' level: A multiple case study in Tunisia. In Research Anthology on Architectures, Frameworks, and Integration Strategies for Distributed and Cloud Computing (pp. 2415-2447): IGI Global.
Hall, J. A. (2015). Accounting information systems: Cengage Learning.
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the academy of marketing science, 43(1), 115-135.
Ikumoro, A. O., & Jawad, M. S. (2019). Intention to use intelligent conversational agents in e-commerce among Malaysian SMEs: an integrated conceptual framework based on tri-theories including unified theory of acceptance, use of technology (UTAUT), and TOE. International Journal of Academic Research in Business and Social Sciences, 9(11), 205-235.
Janaćković, T., Janaćković, M., & Radiš, D. (2018). CLOUD ACCOUNTING. Management & Education/Upravlenie i Obrazovanie, 14(1).
Kaplan, R. S., & Norton, D. P. (1992). The balance scorecard-measures that drive performance. Harvard business review, 70(1), 71-79.
Karimi, S., & Liu, Y.-L. (2020). The differential impact of “mood” on consumers’ decisions, a case of mobile payment adoption. Computers in Human Behavior, 102, 132-143.
Katebi, A., Homami, P., & Najmeddin, M. (2022). Acceptance model of precast concrete components in building construction based on Technology Acceptance Model (TAM) and Technology, Organization, and Environment (TOE) framework. Journal of Building Engineering, 45, 103518.
Kidder, L. H., & Selltiz, C. (1981). Selltiz, Wrightsman, and Cook's research methods in social relations (Vol. 10): Holt, Rinehart and Winston.
Kim, W. (2009). Cloud computing: Today and tomorrow. Journal of Object Technology, 8(1), 65-72.
Li, W., Qalati, S. A., Khan, M. A. S., Kwabena, G. Y., Erusalkina, D., & Anwar, F. (2020). Value co-creation and growth of social enterprises in developing countries: moderating role of environmental dynamics. Entrepreneurship research journal.
Ma, D., Fisher, R., & Nesbit, T. (2021). Cloud-based client accounting and small and medium accounting practices: Adoption and impact. International Journal of Accounting Information Systems, 41, 100513.
Matias, J. B., & Hernandez, A. A. (2021). Cloud computing adoption intention by MSMEs in the Philippines. Global Business Review, 22(3), 612-633.
Mehralian, G., Nazari, J. A., Nooriparto, G., & Rasekh, H. R. (2017). TQM and organizational performance using the balanced scorecard approach. International Journal of Productivity and Performance Management, 66(1), 111-125.
Miller, A., & Dess, G. (1996). Strategic management.
Miller, M. (2008). Cloud computing: Web-based applications that change the way you work and collaborate online: Que publishing.
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. The British Accounting Review, 51(6), 100833.
Nayyar, A. (2019). Handbook of Cloud Computing: Basic to Advance research on the concepts and design of Cloud Computing: BPB Publications.
Niemand, T., Rigtering, C., Kallmünzer, A., Kraus, S., & Matijas, S. (2017). Entrepreneurial orientation and digitalization in the financial service industry: A contingency approach.
Niemand, T., Rigtering, J. C., Kallmünzer, A., Kraus, S., & Maalaoui, A. (2021). Digitalization in the financial industry: A contingency approach of entrepreneurial orientation and strategic vision on digitalization. European Management Journal, 39(3), 317-326.
Podsakoff, P. M., MacKenzie, S. B., Lee, J.-Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: a critical review of the literature and recommended remedies. Journal of applied psychology, 88(5), 879.
Qalati, S. A., Yuan, L. W., Khan, M. A. S., & Anwar, F. (2021). A mediated model on the adoption of social media and SMEs’ performance in developing countries. Technology in Society, 64, 101513.
Reijnen, C., Overbeek, S., Wijers, G. M., Sprokholt, A., Haijenga, F., & Brinkkemper, S. (2018). A shared vision for digital transformation: Codification of the operating model canvas approach.
Rogers, E. (1995). Diffusion of innovations. New York, 12.
Rogers, E. (2003). Elements of diffusion. Diffusion of innovations, 5(1.38).
Sadeeq, M. M., Abdulkareem, N. M., Zeebaree, S. R., Ahmed, D. M., Sami, A. S., & Zebari, R. R. (2021). IoT and Cloud computing issues, challenges and opportunities: A review. Qubahan Academic Journal, 1(2), 1-7.
Salwani, M. I., Marthandan, G., Norzaidi, M. D., & Chong, S. C. (2009). E‐commerce usage and business performance in the Malaysian tourism sector: empirical analysis. Information management & computer security, 17(2).
Sastararuji, D., Hoonsopon, D., Pitchayadol, P., & 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 2021 The 2nd International Conference on Industrial Engineering and Industrial Management.
Schwertner, K. (2017). Digital transformation of business. Trakia Journal of Sciences, 15(1), 388-393.
Shetty, J. P., & Panda, R. (2021). An overview of cloud computing in SMEs. Journal of Global Entrepreneurship Research, 1-14.
Sikandar Ali, Q. (2020). Effects of technological, organizational, and environmental factors on social media adoption.
Sobhan, R. (2019). The concept of Cloud Accounting and its Adoption in Bangladesh. International Journal of Trend in Scientific Research and Development, 3(4), 1261-1267.
Stark, J. (2020). Digital Transformation of Industry: Springer.
Stjepić, A.-M., Pejić Bach, M., & Bosilj Vukšić, V. (2021). Exploring risks in the adoption of business intelligence in SMEs using the TOE framework. Journal of Risk and Financial Management, 14(2), 58.
Taber, K. S. (2018). The use of Cronbach’s alpha when developing and reporting research instruments in science education. Research in science education, 48(6), 1273-1296.
Taha, A. A., Ramo, W., & Alkhaffaf, H. H. K. (2021). Impact of external auditor–cloud specialist engagement on cloud auditing challenges. Journal of Accounting & Organizational Change, 17(3), 309-331.
Tajudeen, F. P., Nadarajah, D., Jaafar, N. I., & Sulaiman, A. (2021). The impact of digitalisation vision and information technology on organisations' innovation. European Journal of Innovation Management, 25(2), 607-629.
Tan, J., Tyler, K., & Manica, A. (2007). Business-to-business adoption of eCommerce in China. Information & management, 44(3), 332-351.
Tornatzky, L. G., Fleischer, M., & Chakrabarti, A. K. (1990). Processes of technological innovation: Lexington books.
Ulas, D. (2019). Digital transformation process and SMEs. Procedia Computer Science, 158, 662-671.
Vives, X. (2008). Innovation and competitive pressure. The Journal of Industrial Economics, 56(3), 419-469.
Voorsluys, W., Broberg, J., & Buyya, R. (2011). Introduction to cloud computing. Cloud computing: Principles and paradigms, 1-44.
Wang, Y.-M., Wang, Y.-S., & Yang, Y.-F. (2010). Understanding the determinants of RFID adoption in the manufacturing industry. Technological forecasting and social change, 77(5), 803-815.
Wicaksono, A., Kartikasary, M., & Salma, N. (2020). Analyze cloud accounting software implementation and security system for accounting in MSMEs and cloud accounting software developer. Paper presented at the 2020 International Conference on Information Management and Technology (ICIMTech).
Williams, B., Onsman, A., & Brown, T. (2010). Exploratory factor analysis: A five-step guide for novices. Australasian journal of paramedicine, 8(3).
Woitsch, R., & Utz, W. (2015). Business process as a service (BPaaS). Paper presented at the Conference on e-Business, e-Services and e-Society.
Yau-Yeung, D., Yigitbasioglu, O., & Green, P. (2020, October). Cloud accounting risks and mitigation strategies: Evidence from Australia. In Accounting Forum, 44(4), 421-446.
Yunis, M., Tarhini, A., & Kassar, A. (2018). The role of ICT and innovation in enhancing organizational performance: The catalysing effect of corporate entrepreneurship. Journal of Business Research, 88, 344-356.
Zhu, K., & Kraemer, K. L. (2005). Post-adoption variations in usage and value of e-business by organizations: cross-country evidence from the retail industry. Information systems research, 16(1), 61-84.
Ainin, S., Naqshbandi, M. M., & Dezdar, S. (2016). Impact of adoption of Green IT practices on organizational performance. Quality & Quantity, 50(5), 1929-1948.
Al-Hujran, O., Al-Lozi, E. M., Al-Debei, M. M., & Maqableh, M. (2018). Challenges of cloud computing adoption from the TOE framework perspective. International Journal of E-Business Research (IJEBR), 14(3), 77-94.
Anwar, J., Shah, S., & Hasnu, S. (2016). Business strategy and organizational performance. Pakistan Economic and Social Review, 54(1), 97-122.
Awa, H. O., & Ojiabo, O. U. (2016). A model of adoption determinants of ERP within TOE framework. Information Technology & People, 29(4), 901-930.
Awa, H. O., Ukoha, O., & Emecheta, B. C. (2016). Using TOE theoretical framework to study the adoption of ERP solution. Cogent Business & Management, 3(1), 1196571.
Bellantuono, N., Nuzzi, A., Pontrandolfo, P., & Scozzi, B. (2021). Digital Transformation Models for the I4. 0 Transition: Lessons from the Change Management Literature. Sustainability, 13(23), 12941.
Bhatiasevi, V., & Naglis, M. (2020). Elucidating the determinants of business intelligence adoption and organizational performance. Information Development, 36(1), 78-96.
Bingham, R. D., & McNaught, T. P. (1976). The adoption of innovation by local government: Lexington Books.
Blunch, N. (2012). Introduction to structural equation modeling using IBM SPSS statistics and AMOS: Sage.
Bouchard, L. (1993). Decision criteria in the adoption of EDI.
Brender, N., & Markov, I. (2013). Risk perception and risk management in cloud computing: Results from a case study of Swiss companies. International journal of information management, 33(5), 726-733.
Buyya, R., Pandey, S., & Vecchiola, C. (2009). Cloudbus toolkit for market-oriented cloud computing. Paper presented at the IEEE International Conference on Cloud Computing.
Calisir, F., Gumussoy, C. A., & Bayram, A. (2009). Predicting the behavioral intention to use enterprise resource planning systems: An exploratory extension of the technology acceptance model. Management research news, 32(7).
Cho, J., Cheon, Y., Jun, J. W., & Lee, S. (2022). Digital advertising policy acceptance by out-of-home advertising firms: a combination of TAM and TOE framework. International Journal of Advertising, 41(3), 500-518.
Collier, J. E. (2020). Applied structural equation modeling using AMOS: Basic to advanced techniques: Routledge.
Dimitriu, O., & Matei, M. (2015). Cloud accounting: a new business model in a challenging context. Procedia Economics and Finance, 32, 665-671.
Djamasbi, S., Strong, D. M., & Dishaw, M. (2010). Affect and acceptance: Examining the effects of positive mood on the technology acceptance model. Decision Support Systems, 48(2), 383-394.
Đorđević, M., Radović, O., & Bonić, L. (2018). Potentials for applying cloud technology in accounting. Ekonomika, 64(3), 23-30.
Dremel, C., Wulf, J., Herterich, M. M., Waizmann, J.-C., & Brenner, W. (2017). How AUDI AG established big data analytics in its digital transformation. MIS Quarterly Executive, 16(2).
Ganguly, K. K. (2022). Understanding the challenges of the adoption of blockchain technology in the logistics sector: the TOE framework. Technology Analysis & Strategic Management, 1-15.
Gangwar, H., Date, H., & Ramaswamy, R. (2015). Understanding determinants of cloud computing adoption using an integrated TAM-TOE model. Journal of Enterprise Information Management, 28(1), 107-130.
Gangwar, H., Date, H., & Raoot, A. (2014). Review on IT adoption: insights from recent technologies. Journal of enterprise information management, 27(4), 488-502.
Gavrea, C., Ilies, L., & Stegerean, R. (2011). Determinants of organizational performance: The case of Romania. Management & Marketing, 6(2).
Gharpure, R. (2021). Effect of Cloud computing technology adoption on Reduction in Costs: A critical review from the perspective of business. Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(10), 4391-4399.
Giessmann, A., & Legner, C. (2016). Designing business models for cloud platforms. Information Systems Journal, 26(5), 551-579.
Gobble, M. M. (2018). Digital strategy and digital transformation. Research-Technology Management, 61(5), 66-71.
Gulati, R., Mikhail, O., Morgan, R. O., & Sittig, D. F. (2016). Vision statement quality and organizational performance in US hospitals. Journal of Healthcare Management, 61(5), 335-350.
Hachicha, Z. S., & Mezghani, K. (2021). Understanding intentions to switch toward cloud computing at firms' level: A multiple case study in Tunisia. In Research Anthology on Architectures, Frameworks, and Integration Strategies for Distributed and Cloud Computing (pp. 2415-2447): IGI Global.
Hall, J. A. (2015). Accounting information systems: Cengage Learning.
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the academy of marketing science, 43(1), 115-135.
Ikumoro, A. O., & Jawad, M. S. (2019). Intention to use intelligent conversational agents in e-commerce among Malaysian SMEs: an integrated conceptual framework based on tri-theories including unified theory of acceptance, use of technology (UTAUT), and TOE. International Journal of Academic Research in Business and Social Sciences, 9(11), 205-235.
Janaćković, T., Janaćković, M., & Radiš, D. (2018). CLOUD ACCOUNTING. Management & Education/Upravlenie i Obrazovanie, 14(1).
Kaplan, R. S., & Norton, D. P. (1992). The balance scorecard-measures that drive performance. Harvard business review, 70(1), 71-79.
Karimi, S., & Liu, Y.-L. (2020). The differential impact of “mood” on consumers’ decisions, a case of mobile payment adoption. Computers in Human Behavior, 102, 132-143.
Katebi, A., Homami, P., & Najmeddin, M. (2022). Acceptance model of precast concrete components in building construction based on Technology Acceptance Model (TAM) and Technology, Organization, and Environment (TOE) framework. Journal of Building Engineering, 45, 103518.
Kidder, L. H., & Selltiz, C. (1981). Selltiz, Wrightsman, and Cook's research methods in social relations (Vol. 10): Holt, Rinehart and Winston.
Kim, W. (2009). Cloud computing: Today and tomorrow. Journal of Object Technology, 8(1), 65-72.
Li, W., Qalati, S. A., Khan, M. A. S., Kwabena, G. Y., Erusalkina, D., & Anwar, F. (2020). Value co-creation and growth of social enterprises in developing countries: moderating role of environmental dynamics. Entrepreneurship research journal.
Ma, D., Fisher, R., & Nesbit, T. (2021). Cloud-based client accounting and small and medium accounting practices: Adoption and impact. International Journal of Accounting Information Systems, 41, 100513.
Matias, J. B., & Hernandez, A. A. (2021). Cloud computing adoption intention by MSMEs in the Philippines. Global Business Review, 22(3), 612-633.
Mehralian, G., Nazari, J. A., Nooriparto, G., & Rasekh, H. R. (2017). TQM and organizational performance using the balanced scorecard approach. International Journal of Productivity and Performance Management, 66(1), 111-125.
Miller, A., & Dess, G. (1996). Strategic management.
Miller, M. (2008). Cloud computing: Web-based applications that change the way you work and collaborate online: Que publishing.
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. The British Accounting Review, 51(6), 100833.
Nayyar, A. (2019). Handbook of Cloud Computing: Basic to Advance research on the concepts and design of Cloud Computing: BPB Publications.
Niemand, T., Rigtering, C., Kallmünzer, A., Kraus, S., & Matijas, S. (2017). Entrepreneurial orientation and digitalization in the financial service industry: A contingency approach.
Niemand, T., Rigtering, J. C., Kallmünzer, A., Kraus, S., & Maalaoui, A. (2021). Digitalization in the financial industry: A contingency approach of entrepreneurial orientation and strategic vision on digitalization. European Management Journal, 39(3), 317-326.
Podsakoff, P. M., MacKenzie, S. B., Lee, J.-Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: a critical review of the literature and recommended remedies. Journal of applied psychology, 88(5), 879.
Qalati, S. A., Yuan, L. W., Khan, M. A. S., & Anwar, F. (2021). A mediated model on the adoption of social media and SMEs’ performance in developing countries. Technology in Society, 64, 101513.
Reijnen, C., Overbeek, S., Wijers, G. M., Sprokholt, A., Haijenga, F., & Brinkkemper, S. (2018). A shared vision for digital transformation: Codification of the operating model canvas approach.
Rogers, E. (1995). Diffusion of innovations. New York, 12.
Rogers, E. (2003). Elements of diffusion. Diffusion of innovations, 5(1.38).
Sadeeq, M. M., Abdulkareem, N. M., Zeebaree, S. R., Ahmed, D. M., Sami, A. S., & Zebari, R. R. (2021). IoT and Cloud computing issues, challenges and opportunities: A review. Qubahan Academic Journal, 1(2), 1-7.
Salwani, M. I., Marthandan, G., Norzaidi, M. D., & Chong, S. C. (2009). E‐commerce usage and business performance in the Malaysian tourism sector: empirical analysis. Information management & computer security, 17(2).
Sastararuji, D., Hoonsopon, D., Pitchayadol, P., & 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 2021 The 2nd International Conference on Industrial Engineering and Industrial Management.
Schwertner, K. (2017). Digital transformation of business. Trakia Journal of Sciences, 15(1), 388-393.
Shetty, J. P., & Panda, R. (2021). An overview of cloud computing in SMEs. Journal of Global Entrepreneurship Research, 1-14.
Sikandar Ali, Q. (2020). Effects of technological, organizational, and environmental factors on social media adoption.
Sobhan, R. (2019). The concept of Cloud Accounting and its Adoption in Bangladesh. International Journal of Trend in Scientific Research and Development, 3(4), 1261-1267.
Stark, J. (2020). Digital Transformation of Industry: Springer.
Stjepić, A.-M., Pejić Bach, M., & Bosilj Vukšić, V. (2021). Exploring risks in the adoption of business intelligence in SMEs using the TOE framework. Journal of Risk and Financial Management, 14(2), 58.
Taber, K. S. (2018). The use of Cronbach’s alpha when developing and reporting research instruments in science education. Research in science education, 48(6), 1273-1296.
Taha, A. A., Ramo, W., & Alkhaffaf, H. H. K. (2021). Impact of external auditor–cloud specialist engagement on cloud auditing challenges. Journal of Accounting & Organizational Change, 17(3), 309-331.
Tajudeen, F. P., Nadarajah, D., Jaafar, N. I., & Sulaiman, A. (2021). The impact of digitalisation vision and information technology on organisations' innovation. European Journal of Innovation Management, 25(2), 607-629.
Tan, J., Tyler, K., & Manica, A. (2007). Business-to-business adoption of eCommerce in China. Information & management, 44(3), 332-351.
Tornatzky, L. G., Fleischer, M., & Chakrabarti, A. K. (1990). Processes of technological innovation: Lexington books.
Ulas, D. (2019). Digital transformation process and SMEs. Procedia Computer Science, 158, 662-671.
Vives, X. (2008). Innovation and competitive pressure. The Journal of Industrial Economics, 56(3), 419-469.
Voorsluys, W., Broberg, J., & Buyya, R. (2011). Introduction to cloud computing. Cloud computing: Principles and paradigms, 1-44.
Wang, Y.-M., Wang, Y.-S., & Yang, Y.-F. (2010). Understanding the determinants of RFID adoption in the manufacturing industry. Technological forecasting and social change, 77(5), 803-815.
Wicaksono, A., Kartikasary, M., & Salma, N. (2020). Analyze cloud accounting software implementation and security system for accounting in MSMEs and cloud accounting software developer. Paper presented at the 2020 International Conference on Information Management and Technology (ICIMTech).
Williams, B., Onsman, A., & Brown, T. (2010). Exploratory factor analysis: A five-step guide for novices. Australasian journal of paramedicine, 8(3).
Woitsch, R., & Utz, W. (2015). Business process as a service (BPaaS). Paper presented at the Conference on e-Business, e-Services and e-Society.
Yau-Yeung, D., Yigitbasioglu, O., & Green, P. (2020, October). Cloud accounting risks and mitigation strategies: Evidence from Australia. In Accounting Forum, 44(4), 421-446.
Yunis, M., Tarhini, A., & Kassar, A. (2018). The role of ICT and innovation in enhancing organizational performance: The catalysing effect of corporate entrepreneurship. Journal of Business Research, 88, 344-356.
Zhu, K., & Kraemer, K. L. (2005). Post-adoption variations in usage and value of e-business by organizations: cross-country evidence from the retail industry. Information systems research, 16(1), 61-84.