Determinants of Adoption of Cloud-based Accounting: A Paradigm Shift in Sri Lanka

Cloud-Based Accounting (CBA) transforms the accounting system into a sophisticated platform in turbulent environment. Factors behind adoption of CBA are still scepticism. Therefore, study mainly aims to examine perceived determinants Sri Lanka. Human, technological, organisational, and environmental factors used as independent variables for identifying CBA. Data were collected from two hundred professional accountants by using questionnaire. Descriptive statistics, correlation, multiple regression applied analyse data. The results show that above four at high level, they significantly positively impact provides insights policymakers better understand enable them implement suitable strategies minimise potential damaging improve current trends their development.