Based on the content of your research paper, here are the key points you should focus on while

reviewing for your presentation tomorrow. These notes are structured to emphasize the essential
details of your study.

Review Notes for Oral Defense

1. Title and Purpose of the Study

 Title: Assessing Barriers to Cloud Accounting Adoption for Small and Medium-Sized
Enterprises in Tacloban City.
 Purpose: To identify and analyze the technological, organizational, and environmental
barriers hindering cloud accounting adoption among SMEs in Tacloban City.

2. Research Questions

 What is the demographic profile of SMEs reluctant to adopt cloud accounting in terms of:
o Business size (small or medium).
o Number of years in operation.
 What are the perceived influences of technological, organizational, and environmental
barriers?
 Is there a significant relationship between demographic profiles and perceived barriers?
 What is the likelihood of SMEs adopting cloud accounting?
 Recommendations to address the barriers.

3. Key Findings

 Demographic Profile:
o 71% of SMEs are small businesses; 29% are medium-sized.
o Most businesses have operated for less than 15 years.
 Barriers to Adoption:
o Technological Barriers: Slightly influential overall. Key issues include:
 Data security (mean score: 2.30).
 Lack of technical expertise (mean score: 2.54).
o Organizational Barriers: Most significant category.
 Lack of knowledge (mean score: 2.64).
 Resistance to change (mean score: 2.58).
 Cost-related concerns (mean score: slightly influential at 2.3).
o Environmental Barriers: Least influential, with minimal concerns about legal
and regulatory requirements.
4. Methodology

 Research Design: Descriptive-correlational quantitative method.

 Respondents: 248 SMEs (stratified sampling).
 Data Collection: Structured questionnaire adapted from existing studies.
o Reliability tested (Cronbach’s Alpha: 0.887 and 0.928 for different sections).

5. Theoretical Framework

 TOE Framework (Technology-Organization-Environment):

o Technological context (data security, migration challenges).
o Organizational context (knowledge, resistance, cost).
o Environmental context (legal/regulatory concerns).
 Conceptual Framework: Input-Process-Output (IPO) model.

6. Statistical Analysis

 Descriptive Statistics: Percentages, mean, and standard deviation.

 Inferential Statistics:
o Eta Correlation Coefficient to measure relationships between demographics and
barriers.
o Kruskal-Wallis test to examine significant relationships.

7. Recommendations

 For SME Owners:

o Conduct workshops and training to enhance knowledge.
o Gradual implementation to address resistance to change.
o Evaluate cost-effective cloud solutions.
 For Cloud Providers:
o Offer tailored services with transparent pricing.
o Provide migration support and training.
 For Policymakers:
o Enhance internet infrastructure.
o Provide incentives for digital transformation.
8. Questions to Anticipate

 Why is Tacloban City the focus of this study?

 How was the sample size determined, and why use a stratified sampling method?
 What makes organizational barriers the most significant, and how can they be addressed?
 How does the TOE framework enhance the study's depth?
 Are there examples of SMEs benefiting from overcoming these barriers?

Here’s how you can prepare answers for the anticipated questions:

1. Why is Tacloban City the focus of this study?

 Tacloban City was chosen because of its unique economic environment and the low
adoption rate of cloud accounting among its SMEs, as revealed by our preliminary
survey, which showed only 13% adoption. Understanding the specific barriers in this
locale allows us to provide tailored recommendations that reflect the city’s distinct
challenges and opportunities.

2. How was the sample size determined, and why use a stratified sampling method?

 The sample size was determined using the Krejcie and Morgan table, ensuring it was
statistically adequate to represent the population of 665 SMEs in Tacloban City.
Stratified sampling was used to ensure proportional representation of small and medium-
sized enterprises, allowing us to accurately reflect the differences in challenges and
barriers faced by these groups.

3. What makes organizational barriers the most significant, and how can they be
addressed?

 Organizational barriers, such as knowledge deficits and resistance to change, were

identified as the most significant because they stem from a lack of awareness about the
benefits of cloud accounting and hesitation to adopt new technologies. These can be
addressed through educational campaigns, training programs, and change
management strategies that involve stakeholder engagement and phased
implementation.

4. How does the TOE framework enhance the study's depth?

 The Technology-Organization-Environment (TOE) framework provides a structured

approach to examining adoption barriers. It allowed us to categorize barriers into
technological, organizational, and environmental factors, providing a holistic
understanding of how these factors interact and influence SME decisions. This
framework ensures that recommendations address all dimensions of the adoption process.
5. Are there examples of SMEs benefiting from overcoming these barriers?

 Yes, SMEs in other regions have benefited significantly from overcoming similar
barriers. For example, businesses that adopted cloud accounting reported improved
financial accuracy, real-time data access, and cost savings. Sharing these success
stories in Tacloban City can inspire local SMEs to embrace cloud accounting as a tool for
enhancing competitiveness and operational efficiency.

PAID (Presentation, Analysis, Interpretation of Data)

1. What are the highly significant findings of your study?

 Demographic Findings:
o 71% of SMEs are small businesses; 29% are medium-sized.
o Most SMEs have been operating for less than 15 years.
 Barriers to Adoption:
o Organizational barriers (lack of knowledge and resistance to change) were the most
significant.
o Technological barriers (data security and technical issues) were slightly influential.
o Environmental barriers (legal and regulatory concerns) had minimal influence.
 Correlation: A moderate relationship exists between SME size/years of operation and the level
of perceived barriers.

2. How consistent are your findings with the research title?

 The findings align with the title by highlighting specific barriers (technological, organizational,
and environmental) that hinder cloud accounting adoption in Tacloban City SMEs.
 The study provides localized insights into challenges faced by SMEs in adopting cloud
technology.

3. What are the bases of your recommendation?

 Data-Driven Results:
o Lack of knowledge and resistance to change were prominent barriers; recommendations
include training programs and awareness campaigns.
o Cost concerns led to the suggestion of affordable cloud solutions and financial support.
 Findings from Related Studies: Recommendations align with global best practices, such as
simplifying migration and providing technical support.
4. Why did you use quantitative/qualitative/mixed methods?

 A quantitative approach was chosen to measure the relationships between variables (e.g.,
demographic profile and perceived barriers).
 It allows statistical analysis for objective conclusions and generalization to the SME population in
Tacloban City.

5. How did you gather data?

 A structured survey questionnaire was distributed using both online (Google Forms) and face-
to-face methods.
 The survey targeted SME owners or managers not yet using cloud accounting.

6. Why did you use a questionnaire checklist?

 It ensured a standardized approach to gathering responses, making it easier to analyze and

compare data systematically.

7. How did you come up with that number of respondents?

 Based on the Krejcie and Morgan Table for determining sample size, 248 respondents were
selected out of 665 SMEs in Tacloban City using stratified random sampling.

8. Why do you have very few respondents?

 The target population was limited to SMEs not using cloud accounting.
 The sample size was scientifically calculated to represent the population accurately.

9. Why did you not include the other stakeholders?

 The study’s focus was on SME decision-makers, who have the most influence on cloud
accounting adoption.
 Other stakeholders were excluded to maintain a specific and actionable scope.
10. How did you validate your questionnaire?

 Expert validation: Four experts in business, statistics, English, and accounting reviewed the
instrument.
 Pilot testing: Conducted with SME representatives to ensure clarity and reliability.

11. Is your instrument adopted or researcher-made, and why?

 Adapted from previous validated studies to ensure reliability and relevance to the topic.

12. Where did you get the items in your instrument?

 Items were adapted from studies by Chatterjee et al. (2021), Davis (1989), and other notable
researchers focusing on cloud technology adoption barriers.

13. What’s the basis of your output of the study?

 The output is based on statistical analysis of the collected data, including mean scores, standard
deviations, and correlation coefficients.

14. What’s the implication of findings in the table ...?

 Example: If referring to a table on organizational barriers, you can explain how lack of
knowledge directly impacts SME decision-making and calls for awareness campaigns.

15. Have you answered all the SOP?

 Yes, each Specific Objective (SOP) has been addressed through data collection, analysis, and
recommendations.

16. Where can we find the ...?

  Point to the relevant chapter or section in the document (e.g., findings are in Chapter IV,
recommendations in Chapter V).

SFCR (Summary of Findings, Conclusion, and Recommendation)

17. What are the limitations or weaknesses of your study?

 Scope Limitation: Focused only on SMEs in Tacloban City, excluding other regions.
 Data Collection: Self-reported data may introduce bias.
 Lack of Qualitative Insights: Did not include in-depth interviews for richer context.

18. What is the contribution of your study to the knowledge economy or the current
situation?

 Practical Contributions: Helps SMEs overcome barriers to cloud adoption, enhancing efficiency
and competitiveness.
 Policy Implications: Offers actionable insights for policymakers to support digital
transformation.
 Academic Contribution: Adds localized data to the global discourse on cloud technology
adoption.