Keywords: Accounting 4.0
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Journal Articles

Technology and accounting convergence: factors influencing cloud accounting information systems adoption by accountants in the era of accounting 4.0

R.K. Jena
Journal: Revista de Contabilidad – Spanish Accounting Review
Revista de Contabilidad – Spanish Accounting Review 1–20.
https://doi.org/10.1108/SAR-05-2026-0069
Published: 03 September 2026
...R.K. Jena Purpose Many organisations are widely adopting cloud computing to boost their efficiency and reap various benefits. The recent advancement in accounting, termed “Accounting 4.0”, seeks to use the benefits of the “Cloud Accounting Information System (CAIS).” The CAIS enables better...
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