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Cloud accounting offers unprecedented flexibility and accessibility, revolutionising financial data management. Accountants are adopting these technologies to streamline operations and enhance client service. Real-time data access improves decision-making and efficiency. The need for dynamic, scalable and secure processes drives this adoption. As a result, the accounting profession is transforming towards more innovative practices. The purpose of this study is to investigate the opinions of Greek accountants regarding the adoption of cloud accounting systems. A questionnaire was used on a convenient sample of 104 accountants to implement the research based on the technology acceptance model (TAM). Results showed a positive correlation between the TAM variables such as perceived usefulness, perceived ease of use and intention to use. Additionally, the research uncovers that while accountants recognise the benefits, data security and privacy concerns can hinder acceptance. This research offers actionable insights for developers, policymakers and firms to address these concerns and promote the benefits, facilitating broader adoption of cloud accounting practices.

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Adopting Cloud Accounting: The Opinion of Greek Accountants

  • 会议论文

  • 出版模式：

    开放获取

  • 发表日期：

    2025年

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  • Sofia Asonitou,
  • Georgios-Alexandros Roussis,
  • Dimitra Kavalieraki-Foka,
  • Chara Kottara,
  • Fragkiskos Gonidakis

摘要

Cloud accounting offers unprecedented flexibility and accessibility, revolutionising financial data management. Accountants are adopting these technologies to streamline operations and enhance client service. Real-time data access improves decision-making and efficiency. The need for dynamic, scalable and secure processes drives this adoption. As a result, the accounting profession is transforming towards more innovative practices. The purpose of this study is to investigate the opinions of Greek accountants regarding the adoption of cloud accounting systems. A questionnaire was used on a convenient sample of 104 accountants to implement the research based on the technology acceptance model (TAM). Results showed a positive correlation between the TAM variables such as perceived usefulness, perceived ease of use and intention to use. Additionally, the research uncovers that while accountants recognise the benefits, data security and privacy concerns can hinder acceptance. This research offers actionable insights for developers, policymakers and firms to address these concerns and promote the benefits, facilitating broader adoption of cloud accounting practices.