1. INTRODUCTION
Developments in technology drive users to adopt and make best use of the same. The move from one technology to other is a challenge because of several characteristics viz. market impact, political impact, personal intention, compatibility and availability of resources. Earlier, a diary was used for information, addresses, locations et. al. but today we can manage by using a portable ‘SMART PHONE’ with GPS and manage it , in and outside the country. Technology has become a hand held tool for gathering information and communication. Technology user has more and more information. Technology has power to centralize and decentralize the power of information and communication (Lessig, 2001). Professionals are more alert towards the technology change. They examine and analyze the implications, and after that adopt the same to increase the efficiency of their work. This study analyses the behavioral approach of ‘Chartered Accountants’ (CAs) towards adoption of Cloud
computing1. Technology adoption is a process that
includes knowledge, awareness and usage of the technology. According to Bridges to Technology Corp. (2005), technology adoption process comprises- awareness, assessment, acceptance, learning and usage.