Application of Technology Acceptance Model to Assess Intention to Use Online Accounting Software in Vietnamese Enterprises

With the strong development of information technology, cloud computing has brought useful applications to handle work via the internet, including the accounting field. Applying cloud computing technology in accounting work in Vietnamese businesses is still in the early stages of implementation. The study collected data from 220 individuals who are accountants and managers in businesses in Vietnam to evaluate the intention to use online accounting software. Using the technology acceptance model (TAM), the study indicates that perceived usefulness and perceived ease of use of online accounting software shall have a positive impact on businesses' choice to use.