Perception of Chartered Accountants Towards Cloud Computing Implementation in Gujarat Msmes

The present study examines the perception of Chartered Accountants towards the implementation of cloud computing in Micro, Small and Medium Enterprises (MSMEs) of Gujarat. Cloud computing has emerged as an important technological innovation in accounting practices, offering benefits such as real-time data access, cost reduction, improved efficiency, and better financial decision-making. The objective of the study is to analyse the perception of Chartered Accountants regarding cloud computing adoption and to understand the association between demographic factors and their perception. The study is based on primary data collected from 166 Chartered Accountants using a structured questionnaire. The data was analysed using statistical tools such as the one-sample t-test and chi-square testing. The findings reveal that Chartered Accountants have a positive perception towards cloud computing, particularly in terms of efficiency improvement, accessibility of data, and cost-effectiveness. However, respondents also expressed concerns regarding internet dependency and data security risks. The study concludes that while cloud computing is widely accepted for its operational advantages, certain infrastructural and technical challenges still need to be addressed for its effective implementation in MSMEs. The study suggests that proper training, awareness programs, and improved digital infrastructure can enhance the adoption of cloud accounting practices among MSMEs in Gujarat.