Understanding cloud computing adoption in Jordanian SMEs through an integrated model

Digital transformation is increasingly recognized as a key driver of sustainable business development and effective change management in today’s economy. This study examines the factors influencing digital transformation decisions among trade and service firms in Can Tho City, a major economic hub in Vietnam’s Mekong Delta. By combining the Technology-Organization-Environment (TOE) framework and the Diffusion of Innovations (DOI) theory with principles of sustainable business, the study adopts a quantitative approach using survey data from 187 enterprises. The results identify seven key factors affecting digital transformation: relative advantage, organizational readiness, competitive pressure, government support, compatibility, managerial support, and pressure from partners and consumers. Among these, relative advantage is the most influential driver, while partner and consumer pressure have a negative impact, reflecting the challenges small and medium-sized enterprises (SMEs) face in adapting to change with limited resources. This study contributes to both theory and practice by offering a comprehensive framework for understanding digital transformation in the context of sustainable development. It provides valuable insights for policymakers and business leaders in emerging economies, emphasizing the importance of aligning technological change with sustainable business practices through effective change management strategies.

Increasing globalization and rapid digitization across industries have led to greater international competition. Furthermore, the emergence of new innovation has created both challenges and opportunities for small and medium-sized enterprises (SMEs). SMEs have recently been attracted to social media applications to reach a larger audience, improve their relationship with potential customers, and retain existing customers. However, the scant focus has been devoted to comprehensively understanding the adoption of social media in the SME context in developing countries. This study investigates the effects of technological-organizational-environmental (TOE) factors on social media adoption and its effect on SME performance. Data was collected by generating online survey link. SmartPLS 3.3 was used for the path analysis of 381 SMEs. The findings revealed a significant effect of relative advantage, cost-effectiveness, compatibility, interactivity (technological), entrepreneurial orientation (organizational), and customer pressure (environmental) factors, and an insignificant effect of top management support (organizational) and competitive pressure (environmental) determinants on social media adoption. The study found a significant influence of social media on SME performance. This paper offers several implications for decision-makers, policy-makers, and scholars interested in social media and its use. It builds an empirical, integrated framework for SMEs in developing countries.

<p class="AbstractText">Micro, small and medium-sized enterprises (SMEs) are considered to be the engine of the European economy. In EU SMEs make up more than 99% of all companies and provide around 75 million jobs. They are a key source of job creation and stimulation of entrepreneurial spirit and innovation and are therefore essential for fostering competitiveness and maintaining employment in the EU. Yet SMEs often have problems in raising funds to finance fixed investments and inventory and working capital. SMEs mostly use internal sources while the most important external sources of SMEs are bank loans, which are not easily accessible. Hence, one of the priorities of the European Commission is stimulating SMEs through EU funds and programs in order to enable SMEs development and finally to contribute to economic growth. SMEs sector also dominates the economic structure of Croatian economy and they have similar financing problems. However, Croatia in period 2014 – 2020 have at disposal a total amount of 10.676 billion of euros from European structural and investment funds, of which 8.397 billion are aimed for cohesion policy objectives and 470 million euros are aimed for the development and competitiveness of SMEs. Besides, EU programs COSME and HORIZON 2020 are intended to provide direct support to SMEs and to create a favorable environment for their development. However, even though the number of successful project applications for small and medium-sized enterprises in the total share of Croatian project applications is relatively high, fund absorption has not reached satisfactory levels. Using the sample of Split-Dalmatia County’s SMEs, this study finds out reasons for low absorption capacity from SMEs point of view: SMEs are interested in funds from European Union, but are not sufficiently familiar with their availability i.e. funds at their disposal, especially programs COSME and HORIZON 2020; SMEs state that they know how to apply for EU funds but considered the procedure as complicated and demanding regarding documentation, and that the needed knowledge and know-how for proposal is beyond their scope; SMEs are not satisfied with the cooperation with state institutions, especially Ministry of Regional Development and EU funds and Croatian Chamber of Economy. We point out four main conclusions: (1) SMEs are not enough aware of EU financing possibilities; (2) additional promotion of EU programs directly to SMEs is required; (3) additional education of SMEs regarding project proposal and documentation is needed and (4) more proactive policy of state institutions and cooperation with local authorities is expected. Finally, greater awareness and professional help might be a key in strengthening the SMEs, whose entrepreneurial spirit and innovation process is a prerequisite for economic growth and development.</p>

The increasing adoption of hybrid cloud computing introduces strategic and operational challenges, highlighting the critical role of top management in decision-making. While prior studies largely focus on technological and security aspects, this study addresses a growing need to explore leadership-driven factors influencing hybrid cloud adoption. Using a systematic literature review (SLR) guided by the PRISMA framework, 24 peer-reviewed articles were selected from reputable databases based on defined inclusion and exclusion criteria. This review identifies key decision-making factors shaping top management's adoption of hybrid cloud solutions across industries, framed within the Technology–Organization–Environment (TOE) framework. Technological factors included complexity, data security, relative advantage, and compatibility; organizational considerations centered on cost, resource availability, and leadership readiness; while competitive pressure emerged as the dominant environmental factor. Industry-specific findings revealed that healthcare, IT, and local government emphasized relative advantage and compatibility, whereas telecommunications prioritized innovation and operational efficiency. Small and medium-sized enterprises (SMEs) focused on scalability, cost-effectiveness, and security. Common adoption barriers included security concerns, integration complexity, and organizational readiness. The study also examined decision-making models and proposed a conceptual framework highlighting leadership’s influence on hybrid cloud strategies. By shifting focus from technical to managerial perspectives, this research fills a gap in current literature and offers actionable insights for business leaders, IT executives, and policymakers. The findings support more strategic, leadership-informed approaches to hybrid cloud integration. Future studies should empirically validate these factors across varied contexts to strengthen the understanding of hybrid cloud adoption dynamics.

Small and medium enterprises (SMEs) around the world engage in e-commerce and e-business to support business operations as well as to enhance revenue generation from nontraditional sources. Internet and e-business technologies (IEBT) are the pillars of e-commerce and e-business. Despite the universal appeal of IEBT, it has been reported that the adoption of such technologies by SMEs is influenced by contextual imperatives. The objective of this research is to investigate factors impacting the adoption of IEBT in SMEs based in the Maritime region of Canada. A research model based on the diffusion of innovation (DIT) and the Technology–Organization–Environment (TOE) frameworks was used to guide the discourse. Such factors as relative advantage, compatibility, complexity, management support, organizational readiness, external pressure, and government support were used to develop relevant hypotheses. Questionnaires were mailed to key informants in SMEs. Data analysis was performed using the partial least squares (PLS) technique. Predictions related to relative advantage, management support, and competition's pressure were confirmed. The study did not support the constructs of compatibility, complexity, government support, customers' and partners' pressures as significant predictors of IEBT adoption by the SMEs in the region.

The article highlights current issues regarding the potential of small and medium-sized enterprises (SMEs), which is an important factor in the economic development of any country. The innovative potential of the enterprise is the ability of the organization to generate new ideas and implement them in its activities. This is a complex indicator that includes various aspects that affect a company's ability to be innovative. The study provides key aspects that determine the innovative potential of SMEs, namely: economic growth - SMEs contribute to the creation of new jobs and ensure the flexibility of the economy, as they quickly respond to market changes; innovation – small and medium-sized enterprises are often the source of new ideas and technologies, as they have lower bureaucratic barriers and more flexible structures; competition - SMEs contribute to increasing the level of competition in the market, which stimulates large companies to increase efficiency and improve the quality of products and services; social aspect – small and medium-sized enterprises are often the basis for the development of local communities, providing jobs and supporting the local economy; globalization – SMEs can successfully enter international markets, contributing to the country's export potential. Key challenges for SMEs include access to finance, regulatory barriers, shortages of skilled workers and the need to adapt to technological change. Support from the state, business incubators and other organizations can significantly improve the conditions for the development of small and medium-sized enterprises. An up-to-date analysis of small and medium-sized enterprises was carried out and the corresponding steps for creating an effective innovation potential of small and medium-sized enterprises were provided. The key elements of innovation potential are presented, namely: resource base, organizational structure and culture, research and development (R&D), information support, patent and licensing activities, innovation marketing, innovation management. Innovative potential is a key factor for ensuring long-term competitiveness and success of the enterprise on the market. It allows the company not only to respond to changes in the external environment, but also to actively form new market opportunities.

This study investigates the factors influencing the adoption of financial technology (FinTech) and decentralized finance (DeFi) among small and medium-sized enterprises (SMEs) in Morocco. The research aims to shed light on the current landscape of digital financial services and explore the potential for DeFi implementation in the Moroccan context. Using a quantitative research method, data was gathered through self-administered questionnaires distributed to SMEs in Morocco. The Diffusion of Innovation Theory serves as the theoretical framework to understand the factors driving FinTech and DeFi adoption. The results reveal a strong and positive correlation between “Relative Advantage” and “Adoption” (0.323), indicating that SMEs perceive FinTech and DeFi as beneficial and advantageous for their businesses. Additionally, a positive correlation is found between “Trial Ability” and “Adoption” (0.277), suggesting that SMEs’ ability to experiment with these technologies influences their adoption behavior. Furthermore, a weaker positive correlation is observed between “Compatibility” and “Adoption” (0.152), implying that the alignment of FinTech and DeFi with existing practices and systems plays a role in their adoption. Regarding DeFi implementation, the study finds that 64% of Moroccan SMEs maintain a neutral stance, while 5% express serious concerns about its future in the Moroccan financial landscape. This finding highlights the need for further education and awareness-raising efforts to foster a more positive perception of DeFi among SMEs. This research contributes to the existing body of knowledge by providing empirical evidence of the factors influencing FinTech and DeFi adoption among SMEs in Morocco. The findings offer valuable insights for policymakers, financial institutions, and technology providers in designing strategies to promote the adoption of these technologies and enhance financial inclusion in Morocco.

Sales performance is important for businesses to measure the company’s conditions either to grow or sustain in the market. Among the technological landscape, there remain key challenges for businesses to understand the factors that drive sales performance. This study seeks to uncover the retail sector, among small and medium-sized enterprises (SMEs) in Malaysia. This study integrates two theories, Technology-Organization-Environment (T-O-E) as the basis of the framework and Attention-Based View (ABV) as a theory supporting it. The framework suggested sales performance as a dependent variable and online platform adoption as a mediator. The key factors in this research will cover perceived compatibility, relative advantages, perceived cost, top management support, and government support that is based on T-O-E framework. Focusing on the retail sector, this conceptual paper provides a deeper understanding of the adoption processes and offers actionable insights to enhance sales performance through technological integration. Adoption of quantitative research methods with a sample size of 384, determined by using the Krejcie and Morgan table with a specific retail industry in Malaysia. The data of this research are based on sources by government agencies specifically through SME Corp Malaysia, Malaysia Corporative and Cooperative Entrepreneur Development (MECD) and Malaysia Digital Economic (MDEC). Furthermore, questionnaires also are distributed among employees and employer among SMEs for collection data. Data will be measured through SmartPLS software (Partial Least Squares Equation Modelling) to determine direct and indirect mediating relationships. These studies provide insight into SMEs in Malaysia and highlight the importance of adopting online platforms into the business and propose a new landscape towards stakeholders in Malaysia.

With the improvement of the level of market economy and the improvement of the state's attention to small and medium-sized enterprises (SME), the number of small and medium-sized enterprises in China is gradually increasing, and the market competition is also becoming increasingly fierce. Under the background of big data, the competition faced by small and medium-sized enterprises is more severe. Strengthening the management of financial internal control can ensure that enterprises can successfully complete their development goals and improve their market competitiveness, so as to realize the healthy development of small and medium-sized enterprises. Combined with the significance of financial internal control of small and medium-sized enterprises under the background of big data, this paper emphatically analyzes the problems existing in financial internal control of small and medium-sized enterprises under the background of big data. According to the analysis results, this paper puts forward the strategies of financial internal control of small and medium-sized enterprises under the background of big data, for reference.

In the digital economy, artificial intelligence (AI) has emerged as a transformative force in the accounting profession, reshaping how organizations collect, process, and analyze financial data. This study investigates the influence of AI-based accounting systems (AIA) and financial reporting quality (FRQ) on decision-making efficiency (DME), with cost information quality (CIQ) serving as a mediating variable, among small and medium-sized enterprises (SMEs) in Thailand. Anchored in the Technology–Organization–Environment (TOE) Framework, Innovation Diffusion Theory (IDT), Decision Usefulness Theory (DUT), and Resource-Based View (RBV), the study employs a mixed-method research design combining qualitative and quantitative approaches. Qualitative data were obtained from in-depth interviews with 15 SME accounting managers, revealing that AI integration enhances data accuracy, automates repetitive accounting processes, and accelerates reporting timelines. Quantitative data were collected through 400 structured questionnaires; of which 372 were valid responses analyzed using Structural Equation Modeling (SEM) with AMOS version 24.0. The results demonstrate that both FRQ and AIA have significant positive effects on CIQ and DME. Moreover, CIQ exhibits a strong mediating effect, reinforcing that reliable cost information serves as a critical mechanism linking technology adoption and information quality to managerial decision performance. The findings suggest that SMEs with higher levels of AI adoption and superior reporting quality can achieve improved cost accuracy, faster decision cycles, and stronger managerial confidence. This underscores that technological advancement alone is insufficient unless supported by high-quality financial data and skilled managerial interpretation. The study contributes theoretically by integrating technological and informational perspectives into a unified framework for decision efficiency and provides practical insights for SME managers, policymakers, and technology developers seeking to enhance accounting digitalization in Thailand. Overall, this research confirms that the synergy between AI-based accounting systems and financial reporting quality significantly enhances decision-making efficiency through the improvement of cost information quality, thereby strengthening the competitive capability and sustainability of Thai SMEs in the digital era.

Accounting Information Systems (AIS) are essential tools for Small and Medium-sized Enterprises (SMEs). To continuously stay in business, businesses must manage their accounting efficiently. The study will investigate SME AIS adoption in Northern Ghana by critically evaluating different adoption models, as the SMEs are considered as the backbone of the Ghana's economy. Previous research data were gathered using popular educational databases. To collect data and generate research findings about the objective, direct content analysis and summative content analysis were used. According to the review, there have been very few previous studies on SMEs AIS adoption with a maximum dimension of three. They are either technology, organization or environment-based or human, organization, and technology-based. Combining the Technology-Organization-Environment (TOE) and Human-Organization-Technology (HOT-Fit) models yields the Human-Organization-Technology-Environment (HOTE) model. The HOTE model is a new model for SMEs AIS adoption in Ghana. This study fills a gap in the literature by broadening the range of factors influencing SMEs' adoption of AIS.

Purpose – The purpose of this paper is to discuss the value of scenario planning to small and medium size enterprises (SMEs), and further examine the challenges constraining the uptake of scenario planning by SMEs. Design/methodology/approach – A conceptual review of the literature on scenario planning in SMEs intended to unpack and capture the possible underlying reasons accounting for the limited uptake of scenario planning by managers/owners of SMEs has informed the formulation of this paper. Findings – The study uncovered that SMEs’ managerial mental models, SMEs’ managerial time orientation, severe resource constraints, and industry complexity are some of the salient factors inhibiting the use of scenario planning among managers/owners of SMEs. The author develops a framework of propositions that account for the complexity and challenges of scenario planning by SMEs for future empirical examination and validation. Originality/value – The conventional wisdom is that scenario planning is carried out by large and established firms, and that SMEs are unable to adopt and practice the technique. This paper uncovers that SME have substantial needs for scenario planning, but are only able to engage in simple foresight activities such as brainstorming, desk research, networking and expert interviews to monitor their external environment. They are unable to effectively use scenario planning in its purest form as in large firms. By bringing together the reasons accounting for the difficulty of SMEs to practice scenario planning in its purest form as large firms do, the study therefore extends the limited discourse on scenario planning among SMEs. Implications are discussed and areas for future empirical studies provided.

ABSTRACTThis paper investigates the critical determinants of mobile commerce (m-commerce) adoption in small and medium-sized enterprises (SMEs) in Vietnam. A comprehensive review of the related literature leads to the development of a conceptual framework to better understand m-commerce adoption in organisations. This framework is then tested and validated using structural equation modelling on the data collected from 513 Vietnamese SMEs. The study shows that perceived benefits, perceived compatibility, perceived security, organisational readiness, organisational innovativeness, customer pressures, government support, and managers’ IT knowledge are the critical determinants of m-commerce adoption. This study contributes to a better understanding of m-commerce adoption in developing countries, particularly in Vietnam. It can facilitate the development of m-commerce in SMEs by providing evidence-based strategies and policies.

Introduction: The Fourth Industrial Revolution has triggered a fundamental shift in the global economic structure, significantly influencing the sustainability and competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. This study aims to evaluate the effectiveness of digital technology adoption in enhancing the competitiveness of MSMEs in the creative industry sector in Tangerang City. Methods: Utilizing the Technology-Organization-Environment (TOE) framework, this research applies a quantitative approach through an evaluative survey design involving 128 MSME actors who have integrated digital systems into their business operations. Results: The findings reveal that approximately 78% of respondents reported an increase in sales ranging from 20% to 35% following digital adoption, while 64% successfully expanded their market reach to national and international levels. Moreover, digital technology implementation has proven to significantly improve operational efficiency and accelerate product innovation processes, thereby strengthening the competitive edge of MSMEs. However, several challenges remain, such as limited access to formal digital training, low levels of digital literacy, and uneven availability of digital infrastructure across regions. Conclusion: The study concludes that optimal digital technology implementation can generate substantial positive impacts on MSME performance and competitiveness, provided there is strategic support from government bodies, educational institutions, and the private sector. Strengthening multi-stakeholder collaboration and building an inclusive and sustainable digital ecosystem are key strategies for advancing MSME transformation in the digital economy era. This research offers valuable implications for policy formulation and strategic empowerment of technology-based MSMEs in Indonesia.

Resource support of innovative small and medium-sized enterprises for space industry development in Russia