A Conceptual Framework of Cloud Accounting Acceptance Among Public Sector Professionals

The Malaysian public sector consists of federal, state, and local government entities. As Malaysia progresses into a digital nation, initiatives like cloud accounting adoption face challenges, including system integration, security, and operational strategies. This study employs the Unified Theory of Acceptance and Use of Technology (UTAUT), Technology Readiness Index (TRI), and Technology Acceptance Model (TAM) to propose a conceptual framework exploring cloud accounting acceptance in the state government. It focuses on technological, human, and organizational dimensions, aiming to understand readiness and individual acceptance levels. Future research will validate the framework through mixed methods. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2026.