This study examined the different factors that contribute to the resistance to CC adoption. Anchored in The Theory of Technology-Organization-Environment (TOE), the study used a qualitative, grounded theory approach to develop a theoretical model for the acceptance of CC across firms. Thus, it was essential to understand the determinants of IT adoption, which was the goal of this research. The central research question involved understanding and examining the factors of resistance that contribute to cloud computing adoption across firms. Data was collected through semi-structured interviews with 22 chief informatics officers (CIOs) of various firms, including those considered technology companies (TCs) and those considered non-technology companies (NTCs). Data was analyzed using qualitative thematic analysis to determine what factors influence the adoption of CC systems and, moreover, to determine what factors create resistance to the adoption of CC in firms despite its well-documented advantages and benefits.