Ayatulloh Michael Musyaffi, Razana Juhaida Johari, Heny Hendrayati, Maulana Amirul Adha, Bobur Sobirov, Bambang Afriadi
Purpose – The adoption of cloud accounting by small and medium-sized enterprises (SMEs) is often hampered by various barriers, including functional and psychological barriers. These barriers can lead to resistance to adopting new technologies. Thus, this research was conducted to examine factors that affect the use of cloud accounting among SMEs through the innovation resistance theory (IRT). Design/methodology/approach – The target of this research was SMEs in Indonesia that use cloud accounting. Data were collected from 221 SMEs through a quantitative online survey. Data analysis was conducted using partial least squares structural equation modeling (PLS-SEM). Findings – The results showed that the barriers related to value (p = 0.43), risk (p = 0.037), tradition (p = 0.002) and image (p = 0.001) contributed negatively to intention to use (IU) cloud accounting, while the usage barrier (p = 0.22) did not show a significant effect on IU. Research limitations/implications – The findings encourage further research to explore behaviorally informed mitigation strategies for innovation resistance and contribute to the theoretical advancement of technology adoption models in the micro-finance sector. Practical implications – By designing holistic strategies that focus on reducing risk and enhancing the economic benefits, the adoption of cloud accounting can be accelerated to improve operational efficiency. Originality/value – Unlike previous studies, which discussed more about the factors driving adoption, this study specifically explores functional and psychological barriers. Thus, this study expands the empirical scope of the application of IRT in financial technology for managing SMEs in developing countries. © Emerald Publishing Limited
Department of Accounting, Universitas Negeri Jakarta, Jakarta, Indonesia; Department of Accounting, Universiti Teknologi MARA, Shah Alam, Malaysia; Department of Management, Universitas Pendidikan Indonesia, Bandung, Indonesia; Office Administration Education, Universitas Negeri Jakarta, Jakarta, Indonesia; Tashkent State University of Economics – Samarkand Branch, Samarkand, Uzbekistan; Department of Education, Universitas Islam Syekh-Yusuf, Tangerang, Indonesia
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