Intellectual Capital and Intention to Adopt Cloud-Based Accounting: Unveiling the Impact of Organizational Learning Capability and Perceived Benefits

ABSTRACT Previous studies have examined the technological, organizational, and environmental factors that lead to the intention to adopt a new technology. This study is unique that it considers a different perspective on the mediating role of organizational learning capability in the relationship between each intellectual capital component and the behavior of technology adoption, especially in the context of cloud-based computing’s wider spread in many business functions, including cloud-based accounting and finance infrastructure. This study used a survey questionnaire to collect data from 396 senior managers in Vietnamese enterprises. The structural modeling results revealed that human, structural, and relational capital increased organizational learning capability, with human capital having the strongest effect. Critically, organizational learning capability strongly promotes the intention to adopt cloud-based accounting while mediating links between intellectual capital and intention. Moreover, perceived benefits emerge as both a key motivator of intention and an amplifier of the organizational learning-intention relationship. Data Availability: The data that support the findings of this study are available from the author upon request. JEL Classifications: M10; M41; O33; O34.