Opportunities and Challenges in Cloud Accounting: The Case of Work-from-Home Accountants in Olongapo City

Kristine Donn Elefane (Gordon College)
Caroline Joyce Agagas (Gordon College)
Bien Francesca Bernardo (Gordon College)
Reinalyn Menor (Gordon College)
Leanne David (Gordon College)
Marie Pearl Nario (Gordon College)
Ediric Gadia (Gordon College)

Formosa Journal of Multidisciplinary Research (FJMR)
Vol. 5 No. 2 (2026): February 2026

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.