Cloud Accounting Adoption in FMCG Sector: Employee Perceptions in Local vs. National Organizations

Abstract

Purpose: Cloud accounting is increasingly adopted by organizations to enhance financial management efficiency. In the FMCG sector, employee perception, management support, and system integration are critical to successful adoption. However, limited research exists on how adoption differs between local and national organizations in emerging economies like Nepal.

Methodology: A quantitative, cross-sectional study was conducted among 40 FMCG employees in Kathmandu Valley using a structured questionnaire. Descriptive statistics summarized perceptions across seven cloud accounting dimensions, while independent samples t-tests examined differences between local and national organizations.

Results & Analysis: Findings indicate high acceptance of cloud accounting, with employees reporting ease of use, regular usage, security trust, and integration with other software. No significant differences were found between local (M = 3.98) and national (M = 4.01) organizations (p = 0.895). Training adequacy showed minor gaps but did not hinder adoption. FMCG employees demonstrate a positive perception of cloud accounting, regardless of organizational scale. Successful adoption is influenced more by management support, system usability, and training than by company size.

Originality / Value: This study provides empirical evidence on cloud accounting adoption in Nepal’s FMCG sector and highlights that local firms can achieve adoption levels comparable to national companies, offering insights for managers and policymakers to enhance digital financial practices.

Type of Paper: Empirical Research Paper.