FACTORS INFlUENCING THE INTENTION TO APPLY CLOUD BASED ACCOUNTING IN ORGANIZATIONS – RESEARCH AT ANIMAL FEED PROCESSING ENTERPRISES IN HANOI

Resumo

The use of Cloud-Based Accounting - CBA platforms is becoming a trend that is unavoidable in the context of the intense global digital transformation that is occurring in order to innovate business accounting and financial management systems. The use of CBA improves management effectiveness and the caliber of accounting data in addition to automating accounting procedures and facilitating real-time connections and sharing of financial data.  The purpose of this study was to determine and assess the variables influencing the degree of CBA use in Hanoi's animal feed processing businesses. The theoretical model based on the UTAUT framework was tested using quantitative research techniques, such as multiple linear regression analysis and exploratory factor analysis. The study's findings indicate that the intention to use cloud computing accounting is influenced by five factors: (1) Performance Expectancy; (2) Effort Expectancy; (3) Social Influence; (4) Facilitating Conditions; and (5) Organizational Capability. Based on this, the study makes some managerial recommendations to encourage the use of CBA in manufacturing businesses, particularly those that process animal feed, in order to improve the efficiency of financial management and the caliber of accounting reports in the digital era.