AWARENESS AND INTEGRATION OF CLOUD COMPUTING IN ACCOUNTING: EVIDENCE FROM PAKISTAN

Abstract

Cloud computing is transforming the operational landscape of accounting firms by enabling smarter, more flexible approaches to data management, collaboration, and client service. In Pakistan, where digital transformation is accelerating but still faces practical challenges, accounting professionals are beginning to examine the potential of cloud technologies within their workflows. This study investigates the level of awareness among firms regarding cloud computing and their perceptions of its integration into day-to-day accounting practices. Drawing on both global literature and locally gathered insights, the research explores perceived benefits, including improved operational efficiency and enhanced collaboration, as well as common concerns such as data security, regulatory ambiguity, and institutional readiness. The findings indicate a growing interest in cloud adoption; however, widespread implementation will require improved training, more transparent policy frameworks, and strategic planning to support a confident and sustainable transition.