A Conceptual Framework of Cloud Accounting Acceptance Among Public Sector Professionals

Citation

Adzham, Nur Annisah and Abdullah Salim, Abdullah Sallehhuddin and Veloo, Puvaneswari and Md Yatim, Norzarina and Abu Said, Al Mansor and Eaw, Hooi Cheng and Lim, Boon Keong (2026) A Conceptual Framework of Cloud Accounting Acceptance Among Public Sector Professionals. Technology and Entrepreneurship: Systems Driving Innovation, 612. pp. 967-973. ISSN 2198-4182

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Abstract

The Malaysian public sector consists of federal, state, and local government entities. As Malaysia progresses into a digital nation, initiatives like cloud accounting adoption face challenges, including system integration, security, and operational strategies. This study employs the Unified Theory of Acceptance and Use of Technology (UTAUT), Technology Readiness Index (TRI), and Technology Acceptance Model (TAM) to propose a conceptual framework exploring cloud accounting acceptance in the state government. It focuses on technological, human, and organizational dimensions, aiming to understand readiness and individual acceptance levels. Future research will validate the framework through mixed methods.

Item Type: Article
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management > HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture
Divisions: Faculty of Management (FOM)
Depositing User: Ms Suzilawati Abu Samah
Date Deposited: 09 Feb 2026 03:09
Last Modified: 09 Feb 2026 03:09
URII: http://shdl.mmu.edu.my/id/eprint/15229

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