Assessing the factors influencing cloud accounting Adoption by SMEs: Evidence from Ghanaian An Empirical Investigation of Determinants and Performance Implications

The rapid advancement of information technology, together with macroeconomic disruptions such as the COVID-19 pandemic, has accelerated the adoption of cloud-based solutions among Small and Medium-sized Enterprises (SMEs). Among these innovations, cloud accounting has emerged as a transformative tool within the accounting profession. Its scalability, accessibility, cost efficiency, enhanced data security, real-time reporting, automatic updates, and reliable bookkeeping capabilities make it particularly attractive to SMEs seeking operational efficiency and competitiveness. Despite these advantages, cloud accounting adoption among Ghanaian SMEs remains at an early stage. This book examines the factors influencing its adoption and evaluates its impact on organizational performance using the Technology-Organization-Environment (TOE) framework. Drawing on survey data from 90 SME owners, managers, and key decision-makers in Ghana, the study investigates six determinants: relative advantage, service quality, top management support, organizational readiness, competitive intensity, and supplier support.