Exploring the Attitudes of Chartered Accountants Towards Cloud Computing: a Critical Analysis of Challenges and Opportunities
Year: 2025
Type: article
Abstract: Cloud computing holds immense significance in modern accounting as it fundamentally changes the way financial data is stored, processed, and accessed. Unlike traditional accounting systems that require on-premises infrastructure, cloud-based platforms enable accountants to access information from anywhere, at any time, using any internet-enabled device. This enhances flexibility and supports remote work, a feature that has gained increased importance in the post-pandemic era. This study investigates the perceptions of chartered accountants in Ahmedabad towards cloud computing in accounting and examines the relationship between their demographic profiles and their perceptions. A sample of 123 chartered accountants was surveyed using a structured questionnaire to assess their views on the benefits, challenges, and overall utility of cloud-based accounting systems. The findings reveal a predominantly positive attitude towards cloud computing, with respondents highlighting improvements in efficiency, accuracy, flexibility, and real-time reporting. However, concerns related to data privacy, security, and dependency on internet connectivity remain significant barriers to full-scale adoption. The study provides valuable insights for policymakers, professional bodies, and technology providers to develop targeted strategies that address these challenges, encourage adoption, and maximise the benefits of cloud-based solutions for the accounting profession in India.
Author: Dr. Shilpa Patel
Language: English
Subfield: Industrial and Manufacturing Engineering
Field: Engineering
Domain: Physical Sciences
Open Access status: green
OpenAlex ID: W7079524113
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