Introduction. Due to the current global economic situation, all the companies are now involved in searching effective ways of improving efficiency and profitability. Many researchers claim that the digital technologies are used to improve the decision making process for businesses. As shown by the recently published studies, the latest trend in information technology is “cloud computing”.
Aim of the study. Our research approach consisted in checking the perception of both MSc students enrolled to research and professional masters organized by the Faculty of Accounting and Management Information Systems and teaching staff who is teaching Accountingin Academy of Economic Study as regards the usefulness of adopting the “cloud computing” technologies by more and more Romanian companies.