Keywords: TOE
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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
..., and environmental) that influence their intentions to adopt it. Design/methodology/approach This research proposed a conceptual model integrating two well-known models, the “Technology-Organization-Environment (TOE)” model and the “Technology Acceptance Model (TAM)”, to understand what drives accountants...
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Includes: Supplementary data
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