Modeling factors influencing information sharing in cloud computing budgeting

The research objective is to examine the relationship between cultural factors, technological factors, and organizational factors in relation to the level of information sharing during the budgeting for cloud computing adoption by Small and Medium Enterprises (SMEs) in Saudi Arabia and Kuwait. Study addresses the research gap in the literature that has not combined the traditional behavioral budgeting and IT governance literatures to study the relationships between these factors. Results from 274 respondents revealed that the cultural trait of power distance and the technology factor information security are critical determinants of subordinates’ trust in supervisors. The trust in supervisors directly affects employees' perceptions of procedural justice in budgeting, which is positively related to the level of information sharing in SMEs. Further, procedural justice and trust in supervisors mediate the relationship between IT security and information sharing. Based on budgeting behavioral research and the IT governance-knowledge fit perspective, the study concludes that trust in supervisors and procedural justice in budgeting are complementary IT governance mechanisms, which reinforce each other to influence the level of honest information sharing in SMEs. The contributions to the literature and practical implications of the findings to adopting cloud computing for information management are emphasized.