...Manaf Al-Okaily; Abeer F. Alkhwaldi; Amir A. Abdulmuhsin; Hamza Alqudah; Aws Al-Okaily Purpose The purpose of this study is to examine the factors influencing the usage of cloud-based accounting information systems (AIS) in the crisis era (i.e. the COVID-19 pandemic) by expanding the unified...

... (AIS), the management adopted various strategies in securing accountants’ participation such as offering accountants to be part in the implementation process as change agents and change champions. Participation is seen as a mechanism to mitigate resistance and to cement commitment of the accountants...