Factors Influencing Confidence in Using Cloud-Based Accounting Software among Small and Medium Enterprises (SMEs) in Bangkok
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Abstract
The research article consisted of the following objectives: 1) to examine the factors influencing confidence in using cloud-based accounting software among small and medium enterprises (SMEs) in Bangkok; and 2) to investigate the relationships between these factors and user confidence. The study was based on a literature review to identify independent variables, employing a conceptual framework that integrates the Technology Acceptance Model (TAM) and Professional Ethics in Accounting Knowledge (PEAK). The sample consisted of 400 entrepreneurs and personnel involved in decision-making within Bangkok SMEs, selected through proportional stratified random sampling. Data were collected via a questionnaire approved for human research ethics, which was tested for reliability and construct validity. The data were analyzed using descriptive statistics, correlation analysis, and multiple linear regression analysis.
The results indicated that factors related to technology acceptance and professional ethics together significantly explained 67.7% of the variance in confidence (R² = 0.677, p < 0.001). The factors influencing confidence, in descending order of impact, were attitude toward use (β = 0.315), perceived usefulness (β = 0.245), behavioral intention to use (β = 0.207), professional ethics (β = 0.174), perceived ease of use (β = 0.156), and actual usage (β = 0.142), all statistically significant (p < 0.05). Furthermore, all factors showed a positive correlation with confidence (p < 0.01), with attitude toward use exhibiting the strongest correlation (r = 0.734). These findings suggest that fostering positive user attitudes and clearly communicating the benefits of cloud accounting software are key strategies for enhancing confidence, providing practical guidance for software developers and relevant agencies to promote cloud technology adoption among SMEs.
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