Title: Adoption of cloud accounting for critical infrastructure within small medium enterprises in Odisha through prioritisation of its sustainable benefits
Authors: Sarita Mishra; Suresh Kumar Sahoo; P. Srinivas Subbarao
Addresses: Faculty of Management Studies, Sri Sri University, Cuttack, Odisha, India ' Faculty of Management Studies, Sri Sri University, Cuttack, Odisha, India ' School of Management, MIT World Peace University, Pune, India
Abstract: This study has attempted to use relative to an identified distribution (RIDIT) algorithm-based modelling for analysing real time empirical data related to benefits realised by an enterprise through adoption of critical infrastructure of cloud accounting in context of small medium enterprises of Odisha. The study focuses on demand side aspect of cloud accounting aspects by considering its realised benefits in context of SMEs in Odisha. Reduction of cost, reduction of wastage and gaining more sustainability, security of financial information comes on the top positions in the priority list of benefits. The finding of the study is significant with respect to its practical orientation as the responses collected from real user of the system. Modelling of realised benefits of cloud accounting by enterprises with RIDIT analysis could contribute towards demand creation of cloud accounting; its adoption and improvement of services to the clients. The finding of the study could be informative to such enterprises for taking proper decision towards adoption of cloud accounting in critical infrastructure.
Keywords: cloud accounting; sustainable benefits; critical infrastructure; prioritisation; RIDIT analysis.
DOI: 10.1504/IJCIS.2024.140555
International Journal of Critical Infrastructures, 2024 Vol.20 No.4, pp.329 - 340
Received: 08 Feb 2022
Accepted: 04 Jul 2022
Published online: 23 Aug 2024 *