Abstract
This research aims to study factors that explain the negative attitude toward cloud computing adoption. More precisely, through a literature review and then a survey study, this research tries to develop and test a research model that present factors which may explain the attitude toward cloud adoption. From these factors, the authors expect to present some 'best practices' required in cloud adoption. Indeed, as an emerging technology, cloud computing adoption and deployment need to be studied empirically to provide advises for practitioners. In this paper, the authors use a quantitative approach based on questionnaire addressed to IS Managers in Saudi enterprises that operate in the financial sector. Data collected from 74 firms are used to test the research hypotheses. They are analyzed by Structural Equation Modelling. Among the main results, the authors have found that risks factors are not determinants to study such attitudes. Rather, they found that the "positive" perceptions (perceived benefits, perceived usefulness and perceived ease of use) are the most determinants. Such perceptions are favored when IS managers are frequently exposed to cloud computing related information. In light of these results, the authors proposed some recommendations for decision makers in this area.