Purpose The purpose of this study is to develop a model to understand the relationships among technology, organizational and environmental (TOE) contexts, intention to adopt cloud computing (IACC) and actual usage of cloud computing (AUCC) in small and medium enterprises (SMEs) in Malaysia as a developing country. More specifically, this paper seeks to explore the mediation effect of IACC on the relationship between TOE context and AUCC. Design/methodology/approach A positivist research approach was selected for this study. Drawing largely upon the TOE framework, this study uses survey data from 209 Malaysian SMEs. Structural equation modelling (SEM) based on partial least squares (PLS) was used to assess the structural relations of the research model. Findings The results of the structural model show that data security, technology readiness, top management support, competitive pressure and innovativeness are the most significant factors in predicting the adoption of cloud computing in Malaysian SMEs. Further, the results indicate that intention to adopt cloud computing can play a mediating role between TOE factors and the actual usage of cloud computing. Research limitations/implications The focus upon Malaysian SMEs may diminish the generalizability of the findings. This study provides profound insight into the management and foundation of cloud computing, different types of cloud services and deployment models that could facilitate the management of enterprise strategic resources and contribute to the performance improvement. This study also provides another important implication for practitioners regarding the absolute necessity of value drivers’ identification within enterprise and understand the causal relationships, which are vital in driving those values. Practical implications This study provides several practical guidance for practitioners in deploying cloud services which are most suitable option for their specific technology requirement in their enterprise to enjoy the full benefits of their intangible assets. Another significant implication of this study lies in the fact that it may require a different emphasis on nature and adoption design when there is a higher level of stress on technology-related and cloud computing resources. Originality/value This study contributes to the extant literature by developing an integrative model to identify how a wide set of contextual factors can determine the intention to adopt cloud computing and, in turn, influence the actual usage of cloud computing in SMEs in Malaysia as a developing country.

This paper draws on the newly developed notion of "natural resource orchestration" to propose and test a framework that shows how the use of environmental performance measurement systems mobilizes green intellectual capital to influence organizational performance. More precisely, this study examines to what extent companies place emphasis on the use of environmental performance measurement to translate green intellectual capital into enhanced organizational performance in terms of both economic and environmental performance. Based on a survey of 105 Iranian public listed companies, the results show that two elements of green intellectual capital, namely, green human capital and green structural capital are positively associated with both environmental performance measurement use and environmental performance. In contrast, green relational capital affects environmental performance only in the presence of environmental performance measurement as a mediating variable.By embedding the resource orchestration theory in the management accounting and intellectual capital settings, this study contributes to the existing literature and sheds light on the issue of how companies need to synchronize their green resources with proper organizational control systems to reap the maximum benefits of those green strategic resources.

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