Cloud accounting represents a major disruptive technology for the accounting industry. This qualitative study used semi-structured interviews to collect data from eight small and medium accounting practices (SMPs) to test a preliminary model of the determinants and impact of cloud-based client accounting adoption by SMPs. Accordingly, the SMP was the unit of analysis. The complex triadic relationship between SMPs, their clients and cloud accounting provider necessitated an interorganisational perspective. Four factors contributed to SMPs’ adoption decisions: perceived benefits of cloud-based client accounting, perceived benefits of partner programs, organisational readiness (IT sophistication and client readiness), and external pressure (client and competitive pressures). Subsequent to adoption, SMPs experienced a decline in the levels of traditional (statutory) services provided. However, most noted increases in income from business advisory. All firms were at least as well off after adoption. Improvements in client relationships and the perceived value of accountants’ services were also noted. An adoption/impact typology predicted and found positive impacts for cloud initiators, in particular. The findings have implications for owners of SMPs, their SME clients, and for accounting professional bodies.

云会计是会计行业的一项重大破坏性技术。这项定性研究使用半结构化访谈从八种中小型会计实践（SMP）收集数据，以测试决定因素的初步模型以及SMP采用基于云的客户会计的影响。因此，SMP是分析的单位。SMP，它们的客户和云会计提供商之间复杂的三元关系需要组织间的观点。SMP采用决策的四个因素是：基于云的客户会计的可感知收益，合作伙伴计划的可感知收益，组织准备情况（IT复杂性和客户准备情况）以及外部压力（客户压力和竞争压力）。收养后，SMP所提供的传统（法定）服务水平有所下降。但是，大多数人指出，来自商业咨询的收入有所增加。采纳后，所有公司的收入至少都一样。还注意到客户关系的改善以及会计师服务的感知价值。采用/影响类型学预测并特别发现了对云发起者的积极影响。调查结果对SMP的所有者，其SME客户以及会计专业机构具有重要意义。特别是。调查结果对SMP的所有者，其SME客户以及会计专业机构具有重要意义。特别是。调查结果对SMP的所有者，其SME客户以及会计专业机构具有重要意义。