Abstract:
Cloud-Based Accounting (CBA) transforms the
accounting system into a sophisticated platform in a
turbulent environment. Factors behind the adoption of the
CBA are still scepticism. Therefore, the study mainly
aims to examine perceived determinants of the adoption
of Cloud-Based Accounting (CBA) in Sri Lanka. Human,
technological, organisational, and environmental factors
are used as independent variables for identifying the
determinants of CBA. Data were collected from two
hundred professional accountants by using a
questionnaire. Descriptive statistics, correlation, and
multiple regression were applied to analyse the collected
data. The results show that the above four factors are at a
high level, and they significantly and positively impact
the adoption of CBA. The study provides insights into
the policymakers to better understand and enable them to
implement suitable strategies to minimise potential
damaging factors and improve current trends in their
development
