The Role of Cloud Computing on Accounting Information System Quality: A Study in Hotel Industry

The hotel industry is a significant sector for Indonesian economic growth. Nowadays, cloud computing is bringing much potential for hotels to increase their competitive advantage, specifically in facilitating Information Systems (IS). However, we found still limited study that investigates cloud-based IS in accounting functions. Therefore, this study aims to analyze 1) the impact of the human aspect in determining cloud performance, 2) the impact of cloud performance on the relative advantage and compatibility of cloud-based Accounting Information Systems (AIS) in the hotel industry, and 3) the impact of its relative advantage and compatibility on cloud-based AIS quality. Using purposive sampling, the data was collected from accounting and/or information manager hotels in North Sumatra, Indonesia. The collected data were analyzed using variance-based Structural Equation Modeling (SEM). We found that human, cloud performance, and technology adaptability are the critical antecedents of cloud-based AIS quality in the hotel industry. Hotel leaders should consider user computer-self efficacy and cloud-AIS alignment design while developing and integrating cloud-based AIS into their general system.