Article: Cloud-based accounting information systems acceptance by culinary MSMEs in Bandung City: UTAUT-3 modelling approach Journal: International Journal of Business Information Systems (IJBIS) 2026 Vol.52 No.10 pp.22 - 43 Abstract: This study examines the determinants of cloud-based accounting information systems (AIS) acceptance among culinary micro, small and medium enterprises (MSMEs) in Bandung City, Indonesia, using the unified theory of acceptance and use of technology 3 (UTAUT-3). Existing acceptance models overlook context-specific behavioural drivers in resource-constrained settings. Adopting a cross-sectional quantitative design, 150 questionnaires were distributed to purposively selected culinary MSMEs, yielding 87 usable responses analysed through partial least squares structural equation modelling. Price value, habit and personal innovativeness significantly predict behavioural intention, which in turn predicts use behaviour, whereas performance expectancy, social influence, facilitating conditions and hedonic motivation are non-significant. Effort expectancy exerts a significant negative effect. The findings show that economic and habitual considerations outweigh performance-driven motives, and locate digital financial adoption within Sustainable Development Goals 8 and 9. Implications are drawn for policymakers and technology providers advancing digital inclusion in emerging economies. Inderscience Publishers - linking academia, business and industry through research

Title: Cloud-based accounting information systems acceptance by culinary MSMEs in Bandung City: UTAUT-3 modelling approach

Authors: Galuh Tresna Murti; Leny Suzan

Addresses: School of Economics and Business, Telkom University, Main Campus (Bandung Campus), Jl. Telekomunikasi No. 1, Bandung 40257, West Java, Indonesia ' School of Economics and Business, Telkom University, Main Campus (Bandung Campus), Jl. Telekomunikasi No. 1, Bandung 40257, West Java, Indonesia

Abstract: This study examines the determinants of cloud-based accounting information systems (AIS) acceptance among culinary micro, small and medium enterprises (MSMEs) in Bandung City, Indonesia, using the unified theory of acceptance and use of technology 3 (UTAUT-3). Existing acceptance models overlook context-specific behavioural drivers in resource-constrained settings. Adopting a cross-sectional quantitative design, 150 questionnaires were distributed to purposively selected culinary MSMEs, yielding 87 usable responses analysed through partial least squares structural equation modelling. Price value, habit and personal innovativeness significantly predict behavioural intention, which in turn predicts use behaviour, whereas performance expectancy, social influence, facilitating conditions and hedonic motivation are non-significant. Effort expectancy exerts a significant negative effect. The findings show that economic and habitual considerations outweigh performance-driven motives, and locate digital financial adoption within Sustainable Development Goals 8 and 9. Implications are drawn for policymakers and technology providers advancing digital inclusion in emerging economies.

Keywords: cloud-based accounting information systems; MSMEs; UTAUT-3; PLS-SEM; digital adoption; emerging economies.

DOI: 10.1504/IJBIS.2026.156101

International Journal of Business Information Systems, 2026 Vol.52 No.10, pp.22 - 43

Received: 18 Feb 2026
Accepted: 02 Jun 2026
Published online: 03 Sep 2026 *

Title: Cloud-based accounting information systems acceptance by culinary MSMEs in Bandung City: UTAUT-3 modelling approach

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