The objectives of this research are to study about the factors affect to cloud-based accounting information systems adoption and firm values of in small and medium-sized enterprises (SMEs) in Thailand in order to develop the guidelines for applying cloud-based accounting information systems in SMEs to achieve firm value within the AIS domain. In this research, it was undertaken a qualitative method, using in-depth interviews with a structured questions framework on existing literature. Determine the sample used in the research was SMEs in Thailand used cloud technology within the context of accounting information systems. The results of this research show that the adoption of cloud-based AIS for SMEs is influenced by perceived ease of use, where information or application quality plays a crucial role, easy to understand, avoidance of complexity, and requiring minimal effort from users. Additionally, perceived usefulness, with a specific emphasis on cost reduction and time efficiency, is another influential factor. Ultimately, the adoption of cloud-based AIS contributes to an increase in firm value for SMEs.