The intention to use cloud computing in the accounting - auditing field at small and medium sized enterprises in Ho Chi Minh City

Abstract

The group's research topic is to investigate the factors that influence the intention of accounting and auditing firms in Ho Chi Minh City to use cloud computing. The research gathers data from businesses, especially senior management and staff in the accounting and auditing profession, by building upon and inheriting from earlier relevant issues. The results of the survey, which was conducted using quantitative research methods, indicate that five factors: Competitive pressure (CP), Physical location (PL), Perceived benefits (PB), Security and perceived usefulness (SP), Top management support (TM) as well as two moderating variables Personal innovativeness (PI) and Social influences (SI) have an impact on the intention to use cloud computing. Based on the study's findings, the research team offers suggestions for the topic's future development as well as research implications and constraints. The research team used SPSS 26 software to analyze data and integrate quantitative research approaches in order to carry out this investigation. Survey questionnaires were used to gather data from Vietnamese firms, and SPSS 26 was used for analysis and hypothesis testing