Manal Hussein Lafta
The research sheds light on one of the modern technologies in the field of business represented in cloud accounting. Cloud accounting refers to the use of cloud computing on the Internet to build a virtual accounting information system that can be accessed at any time and from any location with an Internet connection. It helps accountants or business owners to access their financial data from any website. As long as cloud accounting is at this level of comprehensiveness, it must have fundamental effects on the core of the accounting profession and its basic components and on its future. Therefore, the researcher sought to study the nature of these effects and their fields on the accounting profession and its future, and statistical methods were employed in order to reach the results of these study.