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A Systems View Across Time and Space

Table 3 Previous studies on adoption of cloud computing, AIS, and IT in SMEs

From: Cloud accounting adoption in Thai SMEs amid the COVID-19 pandemic: an explanatory case study

Study

Scope of study

Theoretical model used

Domain

Organization

Country

Perspective

TOE and similar context

DOI

INT

Extended factors

Cloud computing adoption (focusing on SaaS)

Kim et al. (2017)

Cloud-SaaS

SMEs

Korea

Owner‐Managers

  

(Risk and benefit)

Martins et al. (2016)

Cloud-SaaS

Firms in various industries

Portugal

IT

 

Safari et al. (2015)

Cloud-SaaS

Firm in IT service industry

N/A

A group of experts

  

Cho and Chan (2015)

Cloud-SaaS

Firms in various industries

Hongkong

IT

(Technology/

Organization)

  

(Vendor, Owner/Manager)

Kung et al. (2015)

Cloud-SaaS

Firms in manufacturing and retail industries

United States

IT

 

 

Seethamraju (2015)

Cloud-SaaS (ERP)

SMEs

India

Owner‐managers and

IT vendors

(Technology/organization

  

(Vendor)

Yigitbasioglu (2015)

Cloud in general

Firms in manufacturing and service industries

Australia

IT

  

(Owner/Manager)

Khayer et al. (2020)

Cloud in general

SMEs

Bangladesh

Owner‐managers

  

(Owner‐Manager)

Hiran and Henten (2020)

Cloud in general

Education institution

Ethiopia

Stakeholders

 

(Socio-Culture)

Alkhater et al. (2018)

Cloud in general

Firms in various industries

Saudi Arabia

A group of experts

(Trust, privacy, and physical location)

Accounting information system (AIS) adoption

Dmour et al. (2016)

AIS

SMEs

Jordan

Owner‐managers

   

Alamin et al. (2020)

AIS

N/A

Libya

Accountants

  

(e.g., Performance expectancy, Perceived technology fit)

IT adoption in SMEs

Ramayah et al. (2016)

Website

SMEs

Malaysia

Owner‐managers

 

(Owner‐Manager)

R. Rahayu and Day (2015)

E-Commerce

SMEs

Indonesia

Owner‐managers

  

(Owner‐Manager)

Taiminen and Karjaluoto (2015)

Digital marketing channels

SMEs

Finland

Owner‐managers

(Organization/

Environment)

  

(Owner‐Manager)

Al-Bakri and Katsioloudes (2015)

E-Commerce

SMEs

Jordan

Owner‐managers

(Organization/

Environment

  

(Owner‐Manager)