Introduction. The continuously transformation of the contemporary society and IT environment circumscribed its informational has led to the emergence of the cloud computing technology that provides the access to infrastructure and subscription-based software services, as well.
Aim of the study. In the context of a growing number of service providers with of cloud software, the paper aims to identify the perception of some current or potential users of the cloud solution, selected from among students enrolled in the accounting (professional or research) master programs with the profile organized by the Bucharest University of Economic Studies, in terms of their expectations for cloud services, as well as the extent to which the SaaS providers are responsible for the provided services.
Keywords: Cloud computing, SaaS (Software as a service), Service Level Agreement (SLA), Quality of Service (QoS), Cloud Accounting