| Summary: | 碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 102 === With advances in information technology and Internet, cloud computing has become more popular. The effort of many famous information technology service providers positively tried to expand the market share of cloud computing industry, formed the trend of cloud computing adoption. For the company, the decision of adopt cloud computing is complicated. In view of this new information technology trend, the main purpose of this study is to examine the critical factors of cloud computing adoption based on Innovation Diffusion Theory and past research, and to construct an integrated model consists of four dimensions: Innovation characteristics, organizational characteristics, Environmental characteristics, and organizational leader characteristics. This research collected quantitative data via questionnaire, the survey was conducted among 2,100 enterprises in Taiwan, 294 usable responses were obtained, the response rate is 14.07%. This study found that security, relative advantage, cost, employees’ information technology skill, portability, leader’s information technology knowledge, government support, and top management support have significant effect on cloud computing adoption. This result shed light on companies, CPA firms, information technology service providers, and government for cloud computing adoption.
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