Opportunities and Challenges in Cloud Accounting: The Case of Work-from-Home Accountants in Olongapo City
DOI:
https://doi.org/10.55927/fjmr.v5i2.10Keywords:
Cloud Accounting, Work-from-Home Accountants, Digital Transformation, Remote Work, Resource-Based ViewAbstract
This qualitative case study examined the opportunities and challenges of cloud accounting among work-from-home accountants in Olongapo City, extending the Resource-Based View by conceptualizing cloud accounting as a strategic digital resource within a work-from-home context. Using snowball sampling, semi-structured interviews were analyzed through thematic analysis. The findings indicated that cloud accounting enhanced efficiency, flexibility, global work opportunities, and work–life balance. However, system instability, connectivity or power failure, communication complications for clients from foreign countries along with other operational and technological constraints, were identified among the issues for these professionals.
References
Albert, J. R. G., Serafica, R. B., & Lumbera, B. T. (2016). Examining trends in ICT statistics: How does the Philippines fare in ICT? (PIDS Discussion Paper Series No. 2016-16). Philippine Institute for Development Studies. https://doi.org/10.62986/dp2016.16
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Bick, A., Blandin, A., & Mertens, K. (2023). Work from home before and after the COVID-19 outbreak. American Economic Journal: Macroeconomics, 15(4), 1–39. https://doi.org/10.1257/mac.20210061
Biernacki, P., & Waldorf, D. (1981). Snowball sampling: Problems and techniques of chain referral sampling. Sociological Methods & Research, 10(2), 141–163. https://doi.org/10.1177/004912418101000205
Braun, V., & Clarke, V. (2016). Using thematic analysis in psychology (2nd ed.). SAGE Publications.
Campbell, K. A., Orr, E., Durepos, P., Nguyen, L., Li, L., Whitmore, C., Gehrke, P., Graham, L., & Jack, S. M. (2021). Reflexive thematic analysis for applied qualitative health research. The Qualitative Report, 26(6), 2011–2028. https://doi.org/10.46743/2160-3715/2021.5010
Creswell, J. W. (2014). Research design: Qualitative, quantitative and mixed methods approaches (4th ed.). Thousand Oaks, CA: Sage. https://doi.org/10.5539/ELT.V12N5P40
Coombs, H. (2022). Case study research: Single or multiple? [White paper]. Zenodo.https://doi.org/10.5281/zenodo.7106698
Dapiton, J., & Gano-an, R. (2023). The rise of virtual accounting industry: Evidence from the Philippines. Studies in Indonesian Journal of Development and Business Economics (SIJDEB), 7(1), 11–20. https://doi.org/10.29259/sijdeb.v7i1.11-20
Dhanraj, N., Shettigar, R., Dornadula, V. H. R., & Kaur, H. (2023). Role of workplace automation in enhancing performance and efficiency: An empirical study of emerging organizations. Journal of Informatics Education and Research, 3(2). https://doi.org/10.52783/jier.v3i2.573
Dimitriu, O., & Matei, M. (2015). Accounting in the cloud. Research Papers in Economics, 1259–1265. https://ideas.repec.org/h/tkp/mklp15/1259-1265.html
Fadillah, M. I., Zidni, M. I., Maulana, R., & Anshor, A. H. (2024). Security threat analysis in cloud computing. JATI (Jurnal Mahasiswa Teknik Informatika), 9(1), 992–998. https://doi.org/10.36040/jati.v9i1.12528
Gador, M. M. M., & Sudaria, R. V., DBA. (2024). Exploring the challenges and opportunities of Filipino cross-border remote work. International Journal of All Research Education and Scientific Methods, 12(7). https://www.ijaresm.com/exploring-the-challenges-and-opportunities-of-filipino-cross-border-remote-work
Garcia, R., & Solis, M. (2024). Challenges of digitalized accounting in remote work environments. Asian Journal of Accounting Innovations, 7(1), 60–75.
Gou, C. (2023). A blockchain-based security model for cloud accounting data. International Journal of Ambient Computing and Intelligence. https://doi.org/10.4018/ijaci.332860
INAA. (2024). Leveraging cloud technology for remote accounting. https://www.inaa.org/leveraging-cloud-technology-for-remote-accounting/
Inayah, A., & Susliyanti, E. D. (2025). The impact of cloud‑based accounting systems on SME financial performance in the digital era. Atestasi: Jurnal Ilmiah Akuntansi, 8(2), 138–145. https://doi.org/10.57178/atestasi.v8i2.1486
Kallio, H., Pietilä, A.-M., Johnson, M., & Kangasniemi, M. (2016). Systematic methodological review: Developing a framework for a qualitative semi-structured interview guide. Journal of Advanced Nursing, 72(12), 2954–2965. https://doi.org/10.1111/jan.13031
Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting, 14(1), 115–122. https://doi.org/10.2308/jeta-51730
Le, O. T. T. L., & Cao, Q. M. (2020). Examining the technology acceptance model using cloud-based accounting software of Vietnamese enterprises. Management Science Letters, 10(12), 2781–2788. https://doi.org/10.5267/j.msl.2020.4.032
Liu, X. (2025). Liu, X. (2025). Bridging cultures in virtual workplaces: A communication-focused review of global virtual teams. Business and Professional Communication Quarterly, 88(1), 1–26.
Lincoln, Y. S., & Guba, E. G. (n.d.). Lincoln and Guba’s evaluative criteria. Qualitative Research Resources. http://www.qualres.org/HomeLinc-3684.html
Mahmud, S., & Jany, R. (2024).Cloud accounting and its impact on the present accounting profession in Bangladesh. RPSU Research Journal, 3(1), 60-74. https://doi.org/10.5281/zenodo.14263181
Nofel, M., Marzouk, M., Elbardan, H., Saleh, R., & Mogahed, A. (2024). From sensors to standardized financial reports: A proposed automated accounting system integrating IoT, blockchain, and XBRL. Journal of Risk and Financial Management, 17(10), 445. https://doi.org/10.3390/jrfm17100445
Pargmann, J., Riebenbauer, E., Flick-Holtsch, D., & Berding, F. (2023). Digitalisation in accounting: A systematic literature review of activities and implications for competences. Empirical Research in Vocational Education and Training, 15, Article 1. https://doi.org/10.1186/s40461-023-00141-1
Practice Protect. (n.d). Remote technology for accountants: Addressing the cybersecurity blackhole. Practice Protect. https://practiceprotect.com/blog/remote-tech-accountants-cybersecurity-practice-protect/
Rajagopal, D. (2025). Cloud-based accounting systems: Evaluating the effectiveness in enhancing financial data accuracy from the perspective of accounting professionals. International Journal of Innovative Science and Research Technology, 10(3), 827–834. https://doi.org/10.38124/ijisrt/25mar1004
Rosli MS, Saleh NS, Md. Ali A, Abu Bakar S, Mohd Tahir L. (2022). A Systematic Review of the Technology Acceptance Model for the Sustainability of Higher Education during the COVID-19 Pandemic and Identified Research Gaps. Sustainability, 14(18):11389. https://doi.org/10.3390/su141811389
Salac, R. A., & Kim, Y. S. (2016). A study on the internet connectivity in the Philippines. Asia Pacific Journal of Business Review, 1(1), 67–88. https://doi.org/10.20522/APJBR.2016.1.1.67
Santos, P. & Lim, R. (2023). Technology acceptance of digital tools in remote accounting work. Asia-Pacific Journal of Remote Work Studies.
Sastararuji, D., Hoonsopon, D., Pitchayadol, P., & Chiwamit, P. (2022). Cloud accounting adoption in Thai SMEs amid the COVID‑19 pandemic: An explanatory case study. Journal of Innovation and Entrepreneurship, 11, Article 43. https://doi.org/10.1186/s13731-022-00234-3
Serafica, R., Francisco, K., & Oren, Q. C. (2023). Making broadband universal: A review of Philippine policies and strategies. https://doi.org/10.62986/dp2023.31
Singerová, J. (2018). Accounting in cloud. European Financial and Accounting Journal, 13(1), 61–76. https://doi.org/10.18267/J.EFAJ.206
Stumke, O. (2023). Information communication technology integration via Bloom’s taxonomy in accountancy curriculum. Transformation in Higher Education, 8, a283. https://thejournal.org.za/index.php/thejournal/article/view/283/605
Stumpfegger, E. (2017, November 7). Trustworthiness of research. Munich Business School Insights. https://www.munich-business-school.de/insights/en/2017/trustworthiness-of-research/
Venkatesh, V., & Davis, F. D. (2000). A theoretical extension of the Technology Acceptance Model: Four longitudinal field studies. Management Science, 46(2), 186–204. https://doi.org/10.1287/mnsc.46.2.186.11926
World Bank. (2024). Better internet for all Filipinos: Reforms promoting competition and increasing investment for broadband infrastructure (Policy Note). World Bank. https://doi.org/10.1596/40924
Wyslocka, E., & Jelonek, D. (2015). Accounting in cloud computing. The Online Journal of Science and Technology, 5(4). https://www.tojsat.net/journals/tojsat/articles/v05i04/v05i04-01.pdf
Zhang, J., Ma, Y., Zhang, H., Chen Y. & Yu, J. (2025). Predicting older adults smart healthcare adoption using an extended TAM. Scientific Reports 15, 37486. https://doi.org/10.1038/s41598-025-21419-2
Zoraya, M. (2024). The advantages of using technology in accounting: why the cloud is crucial to your growth. Silverfin. https://silverfin.com/en-gb/resources/advantages-of-technology-in-accounting/
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Kristine Donn Elefane, Caroline Joyce Agagas, Bien Francesca Bernardo, Reinalyn Menor, Leanne David, Marie Pearl Nario, Ediric Gadia

This work is licensed under a Creative Commons Attribution 4.0 International License.





























