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 comprisesawareness,
assessment, acceptance, learning and usage.