Intention to Use Cloud Accounting System Among Higher Education Students in Malaysia: A Unified Theory of Acceptance and Use of Technology (UTAUT) Model

Abstract

This study explores the underlying factors among higher education students that explain their intentions to use cloud accounting system in Malaysia. This study is motivated by the fact that higher education students especially in accounting backgrounds are considered as significant players after graduate in using cloud accounting technology. Based on the literature on this field as well as the concept in Unified Theory of Acceptance and Use of Technology (UTAUT) this study establishes a conceptual model with four explanatory variables of UTAUT: performance expectancy, effort expectancy, social influence and facilitating condition. Hence, this paper proposes a conceptual framework of a modified UTAUT model with factors towards user intention to use cloud accounting system in Malaysia.