Pacific Asia Journal of the Association for Information Systems Vol. 11 No. 3, pp. 28-54 / September 2019 28 Research Paper doi: 10.17705/1pais.11303 Volume 11, Issue 3 (2019) Determinants of Cloud Computing Adoption: A Comparative Study Shailja Tripathi 1,* , Vaibhav Mishra 2 1 ICFAI Business School (IBS Hyderabad), IFHE University, India, shailja.tripathi@ibsindia.org 2 ICFAI Business School (IBS Hyderabad), IFHE University, India, vaibhav.mishra@ibsindia.org Abstract Background: This study investigates the determinants that influence the user's behavioral intention to use cloud computing in adopter and non-adopter firms. The research model is based on the theory of the Valence Framework of Behavioral Beliefs and Technology Acceptance Model (TAM). The present study examined the factors of perceived ease of use, perceived usefulness, perceived ubiquity, perceived benefits, perceived costs and perceived risks in determining behavioral intention to use cloud computing for the adopter and non-adopter firms. Method: Data were collected using a questionnaire-based survey method. The valid responses received were 458. The sample size of adopters and non-adopter of cloud computing were 239 and 219, respectively. Exploratory Factor Analysis (EFA) and Structural Equation Modeling (SEM) was used for data analysis. Data analysis was done separately for both samples of the adopter and non-adopter firms The results showed that, for adopters firms, perceived usefulness, perceived ease of use, ubiquity, perceived benefits, and perceived risks were found to have a significant and direct influence on behavioral intention to use cloud computing. For non-adopters, perceived usefulness, perceived ubiquity, perceived benefits, perceived costs, and perceived risks were found to have a significant and direct influence on behavioral intention to use cloud computing. A comparison testing was also performed by examining the difference in the strength of path coefficients between adopters and non-adopters firms. Results: The findings showed that the impact of favorable factors of perceived ubiquity and perceived benefits were found relatively more significant in the case of adopter firms than negative factors. Likewise, the impact of negative factors of perceived risks and perceived costs were found relatively more significant in the case of non-adopter firms. Conclusions: The major contribution of this study is that it contributes to the understanding of progressive changes in the impact of behavioral beliefs and cognitive factors on behavioral intention to use cloud computing in adopter and non-adopter firms. This study also provides managers' practical understandings for cloud computing adoption during each phase of the adoption process. Keywords: Cloud Computing, Technology Acceptance Model, Valence Framework, Structural Equation Modeling, Behavioral Intention. Citation: Tripathi, S., & Mishra, V. (2019). Determinants of Cloud Computing Adoption: A Comparative Study. Pacific Asia Journal of the Association for Information Systems, 11(3), 28-54. https://doi.org/10.17705/1pais.11303 Copyright © Association for Information Systems. 1 Tripathi and Mishra: Determinants of Cloud Computing Adoption: A Comparative Study Published by AIS Electronic Library (AISeL), 2019