CLOUD COMPUTING ADOPTION AND COST MANAGEMENT IN PUBLIC SECTOR ACCOUNTING

The current public finance landscape is undergoing а profound digital transformation, spurred by а pressing demand for greater efficiency, responsiveness, and openness in government operations. Cloud computing has become a prime catalyst in the effort, providing scalable and affordable solutions that transform conventional budgeting and financial management processes. This analysis assesses the complex effects of cloud uptake on public sector accounting, with particular emphasis on its effects on total cost of ownership (TCO), budgeting efficiency gains, and financial transparency. The approach uses an integrated TCO model framework, complemented by predictive cost analytics, and is validated by comparative case studies of public sector government transitions to cloud computing.