Cloud Accounting in the Yemeni Context: Opportunities and Challenges

<p><strong><em><span lang="EN-IN">Abstract</span></em></strong></p> <p><em><span>This study aimed to explore the concept and evolution of cloud accounting, with a particular focus on its key opportunities and challenges within the economic and technological context of Yemen. Additionally, the study sought to identify the potential benefits of implementing cloud accounting systems<span dir="RTL" lang="MR">.</span></span></em></p> <p><em><span>The findings revealed that the adoption of this accounting technology could significantly enhance accounting performance, thereby presenting a practical solution for the Yemeni economic environment<span dir="RTL" lang="MR">.</span></span></em></p> <p><em><span>However, the study also found that weak telecommunications and internet infrastructure, along with concerns about data security and confidentiality, constitute major obstacles to its practical implementation. The study recommended the need to strengthen the digital infrastructure, improve the quality of internet services, and establish regulatory frameworks to ensure data protection. Furthermore, it emphasized the importance of training and qualifying accountants and encouraging them to adopt these modern systems effectively.</span></em></p>