NGHIÊN CỨU CÁC YẾU TỐ ẢNH HƯỞNG ĐẾN QUYẾT ĐỊNH ÁP DỤNG PHẦN MỀM KẾ TOÁN ĐÁM MÂY TẠI CÁC DOANH NGHIỆP NHỎ VÀ VỪA TẠI THÀNH PHỐ ĐÀ NẴNG

Abstract

The purpose of this study is to identify the factors influencing the decision to adopt cloud accounting software among small and medium enterprises (SMEs) in Da Nang City. The primary research sample was collected from 200 enterprises, including business owners/directors, chief accountants, and accounting staff. Data were primarily gathered through questionnaire surveys conducted (from February 2026 to March 2026) and subsequently analyzed using SPSS 27 software. The research results indicate that there are eight factors affecting the decision to adopt cloud accounting software, ranked in descending order of impact: (1) top management support, (2) vendor support, (3) technology and security, (4) perceived usefulness, (5) accounting staff capability, (6) perceived ease of use, (7) external and social influence, and (8) cost. Based on these findings, several recommendations are proposed to facilitate the adoption of cloud accounting software among SMEs in Da Nang City.