Nur Annisah AdzhamAbdullah Sallehhuddin Abdullah SalimPuvaneswariNorzarina Md YatimAl Mansor Abu Said0000-0003-0601-0325Eaw Hooi Cheng0000-0002-3439-9203Lim Boon Keong2026-10-122026-10-1220269783031994654978303199466110.1007/978-3-031-99466-1_87https://dspace-cris.utar.edu.my/handle/123456789/11696The 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.en-USCloud accounting technologyPublic sectorTechnology acceptancetext::book::book part