MISTRUST AND DOUBT IN CLOUD ACCOUNTING

Cloud computing is an innovation that promises flexibility and savings for the company's IT department. On the other hand, its penetration into the accounting industry makes it to be perceived as something that threatens the existence of this occupation. There are also concerns regarding data security and the reliability of this system. Thus, cloud accounting goes beyond its technological merits, affecting the way companies translate their ERP systems into cloud. Research on cloud computing focuses on technical issues and less on behavior and factors that determine adoption, creating a gap between possibilities and action. We will try to highlight the factors that influence the transition to cloud accounting from the human point of view, beyond the theoretical advantages that this system promises.