Akuntansi Berbasis Cloud Pada Praktik Akuntansi Kecil dan Menengah: Adopsi dan Dampak
Keywords:
Cloud computing; Small and medium practice; Small and medium enterpriseAbstract
Akuntansi cloud mewakili teknologi pelaku utama untuk praktik akuntansi. Studi kualitatif ini menggunakan metode literatur rivew dari artikel mengenai akuntansi berbasi cloud pada praktik akuntansi kecil dan menengah (SMP) untuk menguji model awal dari determinan dan dampak adopsi akuntansi berbasis cloud. Hasil rivew artikel menemukan bahwa faktor utama yang menjadi pendorong organisasi untuk mengadopsi cloud computing adalah manfaat yang dirasakan, selain itu organisasi telah sepenuhnya siap untuk mengadopsi cloud computing. Kesiapan ini didasarkan pada perubahan lingkungan yang terus menerus membutuhkan penyesuaian strategi organisasi sejalan dengan perubahan global ilmu pengetahuan. Rata-rata dari organisasi merasakan dampak yang kuat atas pengadopsian cloud computing. Pengadopsian cloud computing dapat menjadi solusi teknologi dan informasi yang lebih praktis dan ekonomis.
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