The Impact of Cloud Computing Adoption on a Company's Financial and Non-Financial Performance: A Case Study Using the Modified Technology Acceptance Model 2 (TAM2)

Document Type : Original Article

Authors

1 Professor of Cost Accounting Faculty of Commerce - Damanhour University

2 PhD Researcher - Department of Accounting- Faculty of Commerce - Damanhour University

Abstract

This study aims to analyze the impact of adopting cloud computing technology on both the financial and non-financial performance of industrial companies, with a specific focus on a case study of an Egyptian company that began implementing cloud computing at the start of 2017. This research comes in light of the rapid global transformations in information and communication technologies, among which cloud computing stands out as a fundamental tool for digital transformation and enhancing institutional performance efficiency,
The study adopts the extended Technology Acceptance Model (TAM2) as one of the leading explanatory frameworks for examining user behavior towards technology and analyzing the influence of both external and internal factors on the adoption of this technology. A case study methodology was employed, utilizing both qualitative and quantitative data collection tools. The findings reveal that cloud computing adoption positively contributes to improving the overall performance of the studied company. Additionally, the results show that cloud computing enhances operational efficiency, reduces costs, increases organizational flexibility, and strengthens information security. The study highlights the importance of organizational readiness and managerial support in increasing the likelihood of successful adoption. It also recommends building the capacities of personnel in accounting and technological fields to maximize the benefits of cloud computing.

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