This systematic literature review (SLR) synthesized current research on cloud accounting adoption among small and medium-sized enterprises (SMEs). Guided by the PRISMA protocol and Kitchenham’s framework for systematic reviews, thirty peer-reviewed articles published between 2012 and 2025 were analyzed across multiple databases. The review identified supporting and inhibiting factors, impacts, and theoretical underpinnings of cloud accounting adoption. Findings showed that adoption was shaped by a complex interplay of technological, organizational, environmental, and individual factors. Compatibility, scalability, vendor support, and top management commitment consistently emerged as enablers, while cybersecurity risks, limited IT skills, and resistance to change acted as barriers. The impacts of adoption extended beyond operational efficiency to strategic outcomes, including enhanced competitiveness, improved financial decision-making, and business continuity. Moreover, cloud accounting has been conceptualized variably as a dependent, independent, or mediating variable in empirical models. By consolidating these insights, this study advances theoretical understanding and provides practical implications for SMEs, software vendors, and policymakers navigating digital transformation.

Keywords: Cloud Accounting, SMEs, Technology Adoption, TOE Framework, Systematic Literature Review