ERP (Enterprise Resource Planning) Cloud systems represent a new paradigm in the field of information and communication technology (ICT) (Ram et al., 2013). An ERP Cloud is a business management system hosted in the cloud and accessed via the Internet. It allows companies to manage all aspects of their operations, from finance and sales to human resources and inventory, in a centralized and integrated way (Barbieri et al., 2023). Operating on a Software as a Service (SaaS) model hosted in the cloud, ERP Cloud has grown exponentially in recent decades. It has given organizations several advantages (Awan et al., 2021). Among the benefits is the potential to create more flexible and easy-to-operate business models. Previous studies have highlighted the relevance and effect of implementing ERP Cloud in various companies (Alsharari et al., 2020; Gupta et al., 2018; Gupta & Misra, 2016b; Razzaq et al., 2021).

As a result, this solution is gaining popularity, particularly among small and medium-sized enterprises (SMEs), which often have limited budgets and need help accessing technology (Gupta & Misra, 2016b). Specific characteristics, including employee count and financial capacity, define SMEs. They play a crucial role in the economy of all countries by creating numerous jobs and contributing significantly to the Gross Domestic Product (GDP) (D'anjour et al., 2024; Frogeri et al., 2021). SMEs are classified based on the number of employees or annual turnover. In this study, we adopt the definition provided by the Brazilian Micro and Small Business Support Service (SEBRAE, 2021) categorizing companies as follows: - Small companies: 20 to 99 employees for manufacturing and 10 to 49 employees for commerce. - Medium companies: 100 to 499 employees for manufacturing and 50 to 99 employees for commerce.

Despite numerous benefits, the implementation of cloud ERPs seems to be one of the least addressed topics in the information systems domains (Usman et al., 2019), especially in SMEs in developing countries, causing research on the subject in these countries to remain limited while thriving in developed countries (Alsharari et al., 2020). In addition, the literature shows significant differences in technological implementation between developing and developed countries due to their particularities and different technological, organizational, and environmental contexts (Usman et al., 2019). A significant gap in the field of study concerns the Critical Success Factors (CSFs) for ERP Cloud implementation. According to Alsharari et al. (2020), the relevance of the CSFs and their effects on the implementation of ERP Cloud systems need to be clarified in the post-implementation results.

Previous studies in the field (Jayeola et al., 2022) need more precision in addressing and evaluating the CSF related to ERP Cloud implementation. They also reinforce the need for a comprehensive model for SMEs, simultaneously considering the different perspectives on implementing the management system (Tarani et al., 2021). About this gap in the literature, Usman et al. (2019) argue that there is a need for studies that not only analyze the factors that influence the implementation of ERP Cloud in SMEs but also integrate innovation factors and the perspectives of technology, organization, and environment (TOE framework).

In the field of study, the CSF represents a restricted number of areas, such as security, privacy, cost reduction, competitiveness, and data reliability, that impact the implementation of Cloud ERP in SMEs (Ngai et al., 2008). In addition, implementing a cloud ERP is subject to the effects of organizational, environmental, or technological factors specific to each country or region (Ariati, 2020). In Brazil, socioeconomic particularities, the level of education, and technology incentive policies can directly influence the firm's and its employees' experience, as well as the costs and bureaucracy involved in contracting and implementing ERP Cloud (Ariati, 2020).

Despite the importance of the topic, a case study has yet to explore the impact of CSFs on the implementation of ERP Cloud in Brazilian SMEs. This study examines this gap through the following research question: how do Critical Success Factors impact the implementation of ERP Cloud in Brazilian SMEs? To answer this question, the study was divided into two objectives. The first consists of checking which CSFs have already been identified in the literature. In contrast, the second objective seeks to discuss the impact of these CSFs on Brazilian SMEs that have implemented ERP Cloud. In addition, testable propositions were created from the results, which are presented in the discussion section of this study.

ERP Cloud systems enable SMEs to efficiently plan and manage their resources by integrating information and processes based on data from functional areas and across organizational boundaries (Johansson et al., 2015; Barbieri et al., 2023). Usman et al. (2019) also cite the benefit of better planning and decision-making. In other words, the cloud system enables SMEs to achieve alignment and reliability of information, integrating processes and procedures and providing greater agility in making information available for decision-making, thus providing a competitive advantage for the business (Awan et al., 2021).

Although its implementation benefits, many small and medium-sized organizations must be more cautious about implementing Cloud ERP. This caution is because some SMEs are unaware of the advantages of cloud ERP or do not know how to deal with its implementation challenges (Alsharari et al., 2020). The study by Wrycza (2011) showed that implementing a Cloud ERP system by SMEs enables them to compete with larger organizations by having a high-tech system to meet their demands, costing less than a traditional system. The study by Alsharari et al. (2020)analyzed the benefits and challenges of using ERP Cloud by SMEs.

In addition, the literature points to several opportunities associated with implementing ERP Cloud in SMEs, among them the positive impact on competitiveness, mainly through the improvement and operational efficiency obtained with ERP Cloud (Barbieri et al., 2023). In addition, using cloud systems considerably increases the flexibility and scalability of SMEs (Tongsuksai et al., 2021). Despite the benefits, there are many challenges associated with technological adoption (Sott et al., 2021; Schwambach et al., 2022).

For companies to be able to compete in digital and globalized markets, it is necessary to understand the barriers that limit them and the opportunities that can boost them (Kolling et al., 2021), especially concerning informed decision-making geared toward the specific needs of the organization. In this context, research exploring the implementation process and the CSF that impact the adoption of ERP Cloud in SMEs is essential to support identifying points that require greater attention (Barbieri et al., 2023). In addition, such studies can help understand SMEs' specific business management needs, allowing ERP Cloud solutions developers to create products tailored to their needs (Awan et al., 2021).

The theoretical contribution of this study is the identification of the CSF and their categorization according to the TOE framework (Razzaq et al., 2021; Salum & Abd Rozan, 2017). In addition, this study seeks to minimize a gap in the literature in the Brazilian context since, until the development of this research, only some studies addressed the CSF that impacts the implementation of ERP Cloud in Brazilian SMEs (Oliveira, 2012). This study also contributes to the literature by identifying two new CSF that affect the implementation of ERP Cloud in SMEs.

This study's practical and managerial contribution is to investigate the impact of the CSF on implementing ERP Cloud in Brazilian SMEs. The results of this research are intended to help SMEs identify the CSF that facilitates the implementation of Cloud ERPs, by analyzing the impact of each CSF on the implementation process. By recognizing this impact, this work will help various actors related to the system implementation process (Gupta & Misra, 2016b). If, on the one hand, the analysis of the CSF will assist SMEs in implementing and managing their processes with ERP Cloud, on the other hand, the results will also help ERP provider partner companies, which face various challenges in delivering ERP Cloud efficiently and effectively to their customers (Alsharari et al., 2020).

This study aims to identify how the CSF impact the implementation of ERP Cloud in Brazilian SMEs. Due to the relevance of the context, a qualitative approach was used to ascertain the events, as well as the elements and meaning of such phenomena (Van Maanen, 1979). The multiple case study approach was used to better understand the subject studied, due to its suitability to the objectives and complexity of the problem studied (Yin, 2015). The case study provides an in-depth understanding of complex social events that cannot be separated from the context in which they are spontaneously inserted (Yin, 2015).

The aim was to test the theory rather than develop a new one. However, we continued making theoretical interventions by deepening the theoretical research and understanding what had emerged through new points of view that weren't perceptible initially.

This stage began with creating a semi-structured interview script, which included open-ended questions that served as the basis for the interviews. Both the topics and the questions were drawn up and outlined in advance. Semi-structured interviews made it possible to include other questions during the interview, allowing new information to emerge during the dialog (Hair et al., 2014).

The interviewer adjusted the order of the questions during the interviews. This format allowed the data to be collected systematically, which helped the subsequent coding and categorization of the data (Patton, 1990). The respondents were selected according to their time in the company and knowledge of the ERP used. In this way, other comments were obtained from the interviewees, which contributed to the research.

The semi-structured interview scripts were designed using a literature review to achieve specific objectives:

to analyze how the technological factors available in the organization influence the implementation of ERP Cloud;

A non-random sample was used to apply the research instrument, with SMEs as the unit of analysis. The interviews lasted between 27 minutes and 01h07m. Regarding the sector of activity, firms from industry and commerce were selected. Companies of different sizes made up the sample of SMEs, based on the SEBRAE classification, to analyze companies of various sizes within the universe of Brazilian SMEs.

A sample of 5 SMEs was chosen due to the difficulty of accessibility in finding companies willing to participate in the study. In addition, the number of interviews conducted was defined by reaching theoretical saturation in the results obtained from the interviews (Glaser & Strauss, 2017). The interviews were categorized into: SME1_I1, SME1_I2; SME2_I1, SME2_I2; SME3_I1, SME3_I2; SME4_I1, SME4_I2 and SME5_I1, SME5_I2, to represent the company and the interviewee respectively. All the interviews were recorded, totaling 9 hours and 15 minutes of audio, which were transcribed and analyzed.

NVivo software, version 12, was used to code the interviews and analyze the data. NVivo was chosen because it is widely used in Brazilian academia and has valuable tools for analyzing qualitative data. According to Lage (2011), using computer tools tends to be helpful when qualitative research involves a large volume of data or when it is necessary to cross-reference information based on the attributes of the research subjects.

After collecting the data, the analysis stage began. Initially, data reduction was done to choose, eliminate and organize the data according to the research objective and the categories determined. This was followed by data presentation, where representations were generated to help understand the analysis carried out and, finally, information was sought about the phenomena observed, stipulating propositions (Yin, 2015). In this study, the analysis began by importing the transcribed interviews into NVivo. Once inserted into the software, the study's fundamental concepts were identified based on the reading of each excerpt. At the same time, these concepts were grouped and categorized into first-order codes (Richards, 2015).

Content analysis techniques were used for analysis purposes. Content analysis makes it possible to understand knowledge by constructing quantitative or non-quantitative indicators (Bardin, 2011), or using categories based on theoretical models (Flick, 2004). As with other techniques, rigor must prevail, especially when defining categories, so the results are balanced, conclusive and simplified (Collis & Hussey, 2005).

After conducting the interviews, a categorical analysis was carried out, which consisted of creating categories for analyzing the interviews. Therefore, the following steps were followed:

coding the interviews;

Considering the semi-structured nature of the interviews, there were already established subdivisions to be addressed with the interviewees. Thus, we consolidated the categorization based on the classification of elements by differentiation through preliminarily chosen criteria (Bardin, 2011).

In this stage, characteristics such as: completeness, homogeneity, concreteness, objectivity and fidelity, as proposed by Richardson et al. (1985), were verified, helping to classify the topics within a category using the same classification principle. Figure 1 shows the methodological stages of the study.

Figure 1 Figure 1 Methodological steps Figure 1 Methodological steps Note: Elaborated by the authors

The content of the interviews shows patterns concerning professionals' perceptions of ERP Cloud implementation. O Table 1 presents the data of the SMEs that participated in the analysis, including the sector, year of foundation, number of employees and length of time using ERP Cloud. O Table 2 shows the primary information on the employees interviewed, including job title and level of education.

Table 1 Table 1 General information on SMEs Table 1 General information on SMEs

Table 1
General information on SMEs
SME	Sector	Year of foundation	Nº of employees	Using ERP Cloud for
SME1	Manufacture	1995	420	12 years
SME1	Manufacture	1995	420	12 years
SME2	Manufacture	1994	39	1 year and 3 months
SME2	Manufacture	1994	39	1 year and 3 months
SME3	Manufacture	1987	250	7 years
SME3	Manufacture	1987	250	7 years
SME4	Commerce	1999	60	6 years
SME4	Commerce	1999	60	6 years
SME5	Commerce	1966	37	2 years
SME5	Commerce	1966	37	2 years
Note: Elaborated by the authors.

Note: Elaborated by the authors.

Table 2 Table 2 General information about the interviewees Table 2 General information about the interviewees

Table 2
General information about the interviewees
SME	Job position	Education level	Interview duration
SME1	Digital transformation analyst	Complete university degree	01h07min
SME1	Product engineer	Postgraduate	56min
SME2	Administrative manager	High school complete	51min
SME2	Personnel manager	Incomplete university degree	27min
SME3	Controller manager	MBA	01h07min
SME3	PPC Coordinator	MBA	01h
SME4	ICT manager	Postgraduate	01h04min
SME4	Operations manager	Complete university degree	51min
SME5	Administrative manager	Postgraduate	57min
SME5	Marketing analyst	Complete university degree	49min
Nota: Elaborada pelos autores.

Nota: Elaborada pelos autores.

To categorize the data using NVivo, analysis categories and factors were identified according to the theoretical framework. The categories were classified according to the TOE framework, one of the most robust and validated frameworks for analyzing organizational technological adoption (Usman et al., 2019). The CSF identified in the literature were grouped into their respective categories. The categories and factors identified are shown in Table 3.

Once the CSF had been identified and classified, they were discussed according to the responses of the professionals interviewed.

Table 3 Table 3 Categories and CSF identified in the literature Table 3 Categories and CSF identified in the literature

Table 3
Categories and CSF identified in the literature
CSF categories	Factors	References
Technological Factors	Compatibility; security; relative advantage; cost reduction; privacy; complexity; experimentation.	Tarani et al. (2021); Razzaq et al. (2021); Alsharari et al. (2020); Albar & Hoque (2019); Usman et al. (2019); Gupta et al. (2018); Gupta & Misra (2016a); Hasheela (2016); Ziyad & Rehman (2014); Abu-Khadra & Ziadat (2012); Gonzalez et al. (2012); Rogers (2003).
Organizational Factors	Top management; company innovation; information technology expertise; access flexibility; financial availability.	Jayeola et al. (2022); Tarani et al. (2021); Razzaq et al. (2021); Alsharari et al. (2020); Albar & Hoque (2019); Gupta & Misra (2016b); Usman et al. (2016).
Environmental Factors	Legal incentive; competitiveness.	Tarani et al. (2021); Alsharari et al. (2020); Lutfi (2020); Albar & Hoque (2019); Usman et al. (2019); Low et al. (2011); Gupta & Misra (2016b); Huang & Palvia (2001).
Note: Elaborated by the authors.

Note: Elaborated by the authors.

According to the interviews, the more standard (unchanged) the ERP Cloud is implemented, the more agile the implementation process will be. Companies should not turn the new system into the old system, with all the customizations it had before. At first, the implementation should include as few customizations as possible to get the system up and running and after getting to know the new system, the necessary developments and modifications should be made.

One practice SMEs adopted has been using other ICT tools to make data available to the requesting areas. Thus, the information is extracted from the ERP Cloud system and used in different tools to be tabulated as required. Some companies have a team responsible for data intelligence to generate reports, support decision-making, and develop new tools that add value to the business. As a result, the company does not need to have a programmer in-house to carry out customizations but instead has an intelligence area. In this area, reports are created according to the company's needs.

The results of this research are in line with the study by Heredia-Calzado and Duréndez (2019), where it was found that ERP Cloud is made up of several modules that work in an integrated way to bring results in a single system and that most companies choose to implement the standard system to take advantage of the already consolidated good practices that the system makes available and reduce possible errors due to customizations to meet the company's particularities. Based on these findings, the first proposition was formed.

The interviews showed that the CSFs impacted all ERP Cloud implementations in Brazilian SMEs, and when they were well managed, they enabled the implementations to take place satisfactorily. The results indicate that, in Brazil, the implementation of ERP Cloud in SMEs differs in some respects, such as being a tool that helps model companies' business processes, which is confirmed by the fact that SMEs prioritize implementing the system in standard mode.

If, on the one hand, this finding attests to the originality of the study, there is a need to delve deeper into the subject in emerging countries that are increasingly adopting cloud technology. Although studies have been identified in other countries, each territory's factors and characteristics impact how companies operate and how innovation takes place. Technology is necessary if organizations are not to lose competitiveness, free themselves from geographical barriers and overcome the traditional way they carry out their activities.

From the results of this study, it can be seen that the relevance of the CSFs can change in each country, depending on the characteristics of each region, the local culture and customs, and the economy of the area where the system is being implemented. However, for implementation to be successful, it is of the utmost importance to plan and monitor all stages of the project so that the impact of regional characteristics on the CSFs is mitigated and their effect on the implementation process is reduced.

In this sense, this study has the potential to help companies understand the main CSFs that need to be assessed and monitored during a cloud ERP implementation project. Knowing these factors makes it possible to find alignment between the parties to move toward a successful implementation.

Although a methodology was used to try to reduce researcher bias, this study is not without its limitations. Only ten interviews were conducted in five SMEs to carry out this research. The interviews were conducted with employees with the greatest knowledge of ERP Cloud and did not include all employees who use the system. The SMEs interviewed are only located in the southern region of Brazil. Therefore, the limited sample prevents the results from being generalized to SMEs nationwide. More extensive future studies are needed to cover this gap. In addition, the analysis carried out was subject to the participant's perception of the research instrument and the researchers' perception of the results obtained and is susceptible to errors or implications.

Based on the results and the limitations themselves, it is recommended that further studies be carried out, covering a more significant number of SMEs and interviews with employees who use ERP Cloud in different regions of Brazil. Other studies could be carried out looking at other CSFs not covered in this study. In this way, more information will be generated to help SMEs considering implementing ERP Cloud in their operations make more assertive decisions and reduce errors in the implementation process.

This study was financed in part by the Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - Brasil (CAPES) - Finance Code 001.

The authors declare that there is no conflict of interest.

Authors’ statement of individual contributions
Roles	Contributions
	Barbieri L. M.	Sott M. K.
Conceptualization	∎
Methodology	∎	∎
Software	∎
Validation	∎	∎
Formal analysis	∎	∎
Investigation	∎	∎
Resources	∎
Data Curation	∎	∎
Writing - Original Draf	∎
Writing - Review & Editing	∎	∎
Visualization	∎	∎
Supervision	∎	∎
Project administration	∎
Funding acquisition	∎	∎
Note: Acc. CRediT (Contributor Roles Taxonomy): https://credit.niso.org/

Note: Acc. CRediT (Contributor Roles Taxonomy): https://credit.niso.org/

The entire dataset that supports the results of this study has been made available on SciELO Data from the REGEPE Entrepreneurship and Small Business Journal and can be accessed at the following DOIs:

Open Science: Data availability
The entire dataset that supports the results of this study has been made available on SciELO Data from the REGEPE Entrepreneurship and Small Business Journal and can be accessed at the following DOIs:
Badge	Description
	https://doi.org/10.48331/scielodata.TWN7SV
	Not applicable
	https://doi.org/10.48331/scielodata.TWN7SV
	https://doi.org/10.14211/regepe.esbj.e2463pr
	Not applicable