The Influence of Security on the Intention to Adopt Cloud Accounting in MSMEs: The Moderating Role of Top Management Support

DOI

10.2991/978-94-6463-882-0_41How to use a DOI?

Keywords

Cloud Accounting; Security; Top Management Support

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are crucial for Indonesia’s economic growth, especially in the era of globalization and digital transformation. To stay competitive, MSMEs are encouraged to adopt technologies such as cloud accounting, which offers real-time financial management and cost efficiency. However, adoption is often limited by security concerns, including unauthorized access, data loss, and cyber threats, which strongly affect adoption intention. Top management support also plays a crucial role in ensuring the successful implementation of initiatives through effective resource allocation, supportive policies, and active leadership involvement. While prior studies have investigated the impact of cloud accounting adoption, results remain inconsistent. This study defines security as protecting sensitive data from misuse, with stronger perceptions of security generally leading to increased interest in cloud-based solutions. Furthermore, the study introduces top management support as a moderating variable in the link between perceived security and adoption intention. Employing a quantitative, associative design, surveys were conducted with MSME owners in Denpasar City using structured questionnaires. Data analysis applied Moderated Regression Analysis (MRA) with SmartPLS software. The findings are expected to provide empirical evidence to reconcile previous inconsistencies and support MSMEs in achieving secure digital transformation.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Nyoman Angga Pradipa
AU  - Ni Komang Urip Krisna Dewi
AU  - Ni Luh Putri Setyastrini
PY  - 2025
DA  - 2025/11/14
TI  - The Influence of Security on the Intention to Adopt Cloud Accounting in MSMEs: The Moderating Role of Top Management Support
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2025 (ICOSTAS-SAS 2025)
PB  - Atlantis Press
SP  - 357
EP  - 366
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6463-882-0_41
DO  - 10.2991/978-94-6463-882-0_41
ID  - Pradipa2025
ER  -