Determining the small and medium sized enterprises in Turkey in accounting information systems technology acceptance model of the basic cloud computing usage and applicability approach

Nowadays, developing technology and increasing competition have necessitated the companies to follow the technological developments in their sector. The ever-increasing developments in the field of information technology make the use of technology very important and force enterprises to benefit from these developments. Cloud technology is one of the leading technologies that provide ease of use and access. Cloud computing is the most important initiative of the present and future, which is based on the idea of online use of information, software and hardware. In today's competitive environment for businesses, it has become the main objective to create and maintain accounting systems at a low cost, with advanced technological facilities, in a reliable structure that can be continuously monitored remotely. As a result, accounting software using cloud computing technology is now called cloud accounting. Cloud accounting is the ability of enterprises using cloud-based accounting systems to purchase services from their service providers as much as they need and have services that they can use on the environment they can manage. It is important to conduct accounting transactions reliably and to access data quickly and easily with improved technology. In order to fully meet these expectations and needs, cloud technology has been introduced in the accounting system. Using cloud technology, users can easily access online accounting applications today with the help of mobile smartphones or tablets through a cloud service provider. Thus, it is possible to access accounting data from anywhere with an internet connection without the need to download extra software to personal computers. The aim of this study is to analyze the effects of cloud technology on accounting applications which provide advantages of accounting department employees such as access to information, easy tracking of information, saving time and cost. Another aim of the study is to examine the variables that affect the attitudes and intention of the employees of the SME accounting department with the integrated model formed within the framework of technology acceptance model and planned behavior theory. Keywords: Cloud Computing, Accounting Information System, Cloud Accounting, Technology Acceptance Model