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EBSCO Details (Soni Et Al., 2018)
EBSCO Details (Soni Et Al., 2018)
EBSCO Details (Soni Et Al., 2018)
Source: IUP Journal of Accounting Research & Audit Practices. Apr2018, Vol. 17
Issue 2, p36-50. 15p.
Abstract: Internet has brought a drastic change in the business world. One of the latest
developments in Internet technology is cloud computing. This technology has
also brought significant changes in the field of accounting. There is a growing
interest in the utilization of cloud software in the field of accounting. The
present study is an attempt to analyze the factors behind the use of cloud
software by different sectors in the Udaipur city. The sample selected for the
study consists of employees of banking sector, insurance sector, retail sector
and other small and medium enterprises in Udaipur. The views of chartered
accountants are also collected for a better understanding of the present
research. Chi-square test is applied to find the relation between the use of
cloud accounting software and size of enterprises and it is found that there is
highly significant difference in the adoption of cloud software with the size of
the organization. The reasons for non-adoption of cloud software in
accounting are also analyzed. Factor analysis is done to identify the factors
for which cloud software is used in accounting by different sectors. Factor
analysis extracted three major components. One-way Analysis of Variance
(ANOVA) is applied to test the significant difference of the extracted factors.
The result of one-way ANOVA suggests that there is no significant difference in
the opinion of respondents working in different sectors regarding various
factors for adopting cloud accounting software. [ABSTRACT FROM
AUTHOR]
Author Affiliations:
1
Visiting Faculty, Department of Accountancy and Statistics, Mohanlal
Sukhadia University, Udaipur, Rajasthan, India
2
Assistant Professor, Department of Accountancy and Statistics, Mohanlal
Sukhadia University, Udaipur, Rajasthan, India
ISSN: 0972-690X
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