摘要：The purpose of this paper is to identify important adoption factors ofemerging accounting technologies such as cloud based AccountingInformation Systems (CbAIS) by Greek Accountants. Further, usingassociation rule mining (ARM) techniques we evaluate the accountant’ssatisfaction regarding the accounting information systems (AIS) thatthey currently use as well as their understanding and view of newaccounting technologies such as cloud based ERP. The results of ouranalysis indicate that Greek accountants utilize extensivelyinformation technologies (IT) in their day to day operations. It isapparent that the main concern regarding traditional computerized AISis the cost, mainly hardware, software and maintenance cost. On theother hand cost reduction and simpler cost structures are some of themost profound benefits of CbAIS. Therefore, one may expect to identifyan intense interest among the Greeks accountants to implement andintegrate cloud computing technologies in their day to day work.However, the results of our research reveal a gap in the adoption ofsuch technologies by Greek accountants. Using ARM we identify the mostimportant factors who are hindering the implementation of CbAIS. Theimplications of this work are important for accounting softwaredevelopers, the Greek accounting profession, the users of accountinginformation and government regulatory bodies.
关键词：Association Rule Mining; Computerized Accounting Information;System; Cloud Computing; Information and Communication Technologies
