The Role of Trust in Technology Adoption: Do Perceived Ease of Use and Usefulness Drive Cloud Computing Acceptance of Micro Enterprises in the Philippines?

As Micro, Small, and Medium Enterprises (MSMEs) increasingly adopt accounting information systems, micro enterprises are gradually turning to cloud-based services due to their convenience and ease of use compared to traditional software. However, despite the appealing features and simplicity, concerns over software reliability remain a significant risk. This study investigates how perceptions of ease of use and usefulness influence users’ intentions to adopt cloud-based software, with trust in technology serving as a mediating factor. The study focuses on micro enterprises in Laguna, Philippines with business owners and finance managers as key respondents. A purposive non-probability sampling method was employed to identify 119 qualified participants. Data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships between variables, following a quantitative approach. To ensure reliability and consistency, Cronbach’s alpha and composite reliability tests were conducted. Additionally, convergent and discriminant validity tests were performed to avoid biased estimates. The findings suggest that trust in technology is significantly influenced by perceived ease of use and usefulness, highlighting the importance of these factors in guiding micro enterprises in Laguna towards adopting cloud computing services for business operations and growth.