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The main objective of this study is to explore the level of awareness and adoption of cloud computing among the small and medium enterprises (SMEs) in Malaysia. Using accounting practitioners - both in the audit and commercial fields - as the sample, this study investigates as to whether they are aware of this emerging technology, the extent they utilize the technology, and the reasons for (non) adoption. The finding suggests that two-third of the respondents are not aware of cloud computing. The level of adoption is limited to several applications, namely Google Apps Engine and Dropbox. Cost and time saving were cited as the reasons for adoption, while lack of perceived benefits and security were cited as the most important drivers for non-adoption. Though 30% of the respondents claim to be familiar with cloud computing, but only 7% confirm they are very knowledgeable about it. Considering the benefits that cloud computing could offer to businesses, this development urges for more engagement from the government and cloud computing service providers to further promote this technology to the SMEs.

Keywords: Cloud computing; awareness; accounting practitioners; Malaysia

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