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Title: The adoption of accounting system based on cloud computing in Chinese SMEs: a research based on the technology acceptance model framework

Authors: Shengnan Feng; Mastura Roni; Ahmad Fadhly Arham

Addresses: Faculty of Business and Management, Universiti Teknologi MARA (UiTM), Kampus Bandaraya Melaka, 75300 Melaka, Malaysia ' Faculty of Business and Management, Universiti Teknologi MARA (UiTM) Cawangan Melaka, Kampus Bandaraya Melaka, 110 Off Jalan Hang Tuah, 75300 Melaka, Malaysia ' Faculty of Business and Management, Universiti Teknologi MARA (UiTM) Cawangan Melaka, Kampus Bandaraya Melaka, 110 Off Jalan Hang Tuah, 75300 Melaka, Malaysia

Abstract: In the digital transformation era, cloud-based accounting systems can help Chinese SMEs reduce costs and optimise processes. However, their adoption still faces practical challenges. Most existing studies rely on the technology acceptance model (TAM) in foreign contexts, but this study extended TAM by incorporating three China-specific factors: perceived security (PS), cost-effectiveness, and government support. Using survey data and structural equation modelling, the results showed that perceived usefulness had the strongest influence on adoption intention; perceived ease of use affected intention both directly and indirectly; and perceived security and government support mainly exerted indirect effects by enhancing perceived usefulness. These findings provide practical insights for SMEs, service providers, and policymakers.

Keywords: technology acceptance model; TAM; reliability and validity test; cloud computing; accounting system; system services and applications.

DOI: 10.1504/IJITST.2026.152944

International Journal of Internet Technology and Secured Transactions, 2026 Vol.13 No.8, pp.1 - 30

Received: 22 Oct 2025
Accepted: 26 Jan 2026
Published online: 15 Apr 2026 *