ABSTRACT

With the rapid expansion of cloud computing technologies, one of the important mandatory services provided by governments is cloud-based accounting applications. This study aims to examine the main factors that play a role in users’ decisions to adopt cloud-based accounting services in Turkey. We propose a modified version of The Extended Unified Model of Electronic Government Adoption (extended UMEGA). The model is tested using data obtained from 391 people. The findings show that computer self-efficacy, social impact, and performance expectations have a positive and significant effect, while perceived risk has a negative and significant effect on attitude. Results also showed that while the confidence in government and trust in the internet did not have a significant effect on perceived risk. However, it did have a significant and positive effect on performance expectations. The findings provide an understanding of the factors that legislators can take into account when developing strategies.

摘要

随着云计算技术的快速发展，政府提供的重要强制性服务之一就是基于云的会计应用。本研究旨在研究影响用户决定在土耳其采用基于云的会计服务的主要因素。我们提出了电子政府采用扩展统一模型（扩展 UMEGA）的修改版本。该模型使用从 391 人获得的数据进行测试。研究结果表明，计算机自我效能、社会影响和绩效期望具有积极和显着的影响，而感知风险对态度具有消极和显着的影响。结果还表明，虽然对政府的信心和对互联网的信任对感知风险没有显着影响。然而，它确实对绩效预期产生了重大而积极的影响。调查结果提供了对立法者在制定战略时可以考虑的因素的理解。