Electronic Data Interchange (EDI) holds the potential to improve contemporary business operations, which are redefined frequently based on the demands of global competition. There are numerous EDI systems, which an enterprise can choose to adopt in order to meet its needs and goals. International literature demonstrates a variation of views regarding the adoption of new technologies, which differ according the size of each organization along with internal and external impediments and determinants. The use of EDI worldwide has gained a positive acceptance by commercial companies, industries and service providers, followed by rapid adoption mainly in the processes of large organizations. Conversely, the predictions of previous years’ studies have not been materialized to the expected extent. In Greece in particular, there is low penetration and a reluctance to adopt EDI technologies by Small and Medium Enterprises (SMEs). This study is based on the theoretical framework of Technology, Organization and Environment (TOE). A qualitative multiple case study research design has been used, in order to provide further insights on the factors that affect the decision of Greek SMEs in adopting EDI technologies. The significance of the perceived direct and indirect benefits, the effects of the perceived financial cost and technical competence and the importance of industry and government pressure on corporate level, are analyzed and discussed. An empirical support of the low penetration of EDI in the Greek SMEs' community is also provided. This research contributes in the existing knowledge about EDI adoption decisions regarding Greek SMEs by providing a variation of views, further insights on how Greek SMEs behave and react during the current economic recession and a new cost factor that emerged within the analysis of multiple cases. Avenues for future research are recommended in order to expand this study's findings in the field of corporate IT innovation.

Organisations today operate in a complex, unpredictable, globalised, and competitive business environment and challenging marketplace, emphasis on just-in-time deliveries and service quality through the integration of resources. In response to the changing business dynamics, web-based EDI (WEDI) has been adopted by the global container shipping industry to cost-effectively utilise available resources to build and remain its competitive advantage. To improve the current understanding of WEDI adoption factors, this research explores inter-organisational collaboration of WEDI adoption, focusing on the organisational adoption stage and examine how business level social and relational factors influence WEDI adoption in the context of the container liner shipping industry. Based on theoretical and literature reviews on previous EDI adoption, in particular to three key inter-organisational system adoption empirical research (including Lee and Lim, 2005; Boonstra and de Vries, 2005; Zhu et al., 2006), an integrated research model was established of which features ‘Social Resources' of (trading partner power, trading partner dependence and social network effect), ‘Relational Resources' of (trading partner trust, top management commitment and guanxi, ‘Reward' of (perceived interests), and ‘Technological State' of (technological trust and e-readiness) as prominent antecedents. Through E-mail and Web Survey approach, we examine the nine independent constructs in the research model quantitatively on a dataset of 164 respondents from the top 20 leading container shipping liner in year 2009 and 195 respondents of the top 20 leading container shipping liner in 2012 by 3 case studies through online surveys. After examining its reliability, validity and correlation of the constructs, PLS structural Equation Modelling was applied to test hypotheses. The empirical results update how firms exchange business dada, in particular to the use of WEDI in the industry. This study demonstrated that ‘Social Resources' of trading partner power, trust and guanxi, positively associated with the perceived interest of WEDI adoption. Relational Resources' of trading partner trust, top management commitment and guanxi positively associated with the perceived interest of WEDI adoption. It also confirms the nine constructs to be positively association the WEDI adoption decisions. Drawing upon social exchange theory, we argue that firms simultaneously modify and adjust their social and relational resources to affect other firms' expected benefit as a reward. Overall, based on a rigorous empirical analysis of two different international dataset, this research provides valuable and the most updated insights into a set of key factors that influence WEDI adoption. By recognising what may influence WEDI adoption in the context of the container liner shipping, this study will be useful in suggesting strategies to overcome the constraints that inhibit adoption. Researchers will benefit from the study's theoretical insights and explore further WEDI adoption and diffusion patterns. Practitioners who learn why organisations adopt WEDI and what the related factors are that influence the adoption process will make better strategic decisions concerning the adoption of WEDI.

Syfte: Molnbaserade tjänster har blivit allt vanligare i redovisningsbranschen. Därför syftar denna studie till att undersöka vilka faktorer som ligger till grund för små och medelstora redovisningsbyråers adoptionsbeslut vid implementeringen av molnbaserad klientredovisning. Metod: Studien utgår ifrån den hermeneutiska forskningsfilosofin med en abduktiv ansats då tidigare studier inom området varit få och att vi söker förståelse för motiven bakom människors handlingar. Rent praktiskt har elva semi-strukturerade intervjuer hos små och medelstora redovisningsbyråer genomförts. En modifierad EDI-adoptionsmodell har använts som en del av studiens teoretiska utgångspunkt. Resultat och slutsats: Faktorer som påverkar beslutet följer till stor del den modifierade EDI- adoptionsmodellen. Däremot hade organisatorisk beredskap inte lika stor påverkan som övriga tre kategorier. Dessutom upptäcktes en ny faktor, trygghet. Examensarbetets bidrag: Studien bidrar till en förståelse för vilka faktorer som är av betydelse vid adoption av molnbaserade redovisningssystem. Det bör vara av intresse för leverantörer, men även ge stöd åt redovisningsbyråer som står inför ett sådant beslut. Förslag till fortsatt forskning: Ett förslag är att undersöka vilka faktorer som är av betydelse i framtiden när molnbaserad redovisning är mindre nytt, hur byråer påverkas efter implementeringen samt hur relationerna med klienterna och lönsamheten påverkas. Vidare hade det varit önskvärt att undersöka den nytillkomna faktorn, trygghet, och se om den bör läggas till som en del av en ny modifierad EDI-adoptionsmodell. / Aim: Cloud computing is more interesting now than ever before, especially in the accounting industry. Therefore, this study aims to examine which factors motivate small and medium sized accounting practices to adopt cloud-based client accounting. Method: This study assumes a hermeneutic research philosophy with an abductive approach because of the lack of previous studies in the field and that we are seeking to understand motives behind people's actions. Eleven semi-structured interviews were conducted with employees from small and medium-sized accounting practices. A modified EDI-adoption model was used as a part of the study's theoretical framework. Results and conclusions: The results show that most of the factors follow the modified EDI- adoption model but the organisational readiness didn ́t have as much impact on SMP:s decision as the others. A new factor, safety, was also discovered. Contribution of the thesis: The study contributes to an understanding of which factors that have an impact on SMP:s decision to adopt cloud-based client accounting. The findings should be of interest to different cloud accounting providers such as Fortnox, as well as accounting practices that are thinking about adopting cloud-based client accounting. Suggestions for future research: One suggestion for future research is to study which factors have an impact on SMP:s in the future when cloud-based accounting isn ́t seen as something new and how the client relationships and profitability of the practices will be affected by the adoption. Also, it would be interesting to examine the new factor, safety, and see if it should be a part of the future EDI-adoption model.