This article lies in its contribution to highlighting the role of cloud financial accounting in achieving digital transformation of modern organizations. It helps organizations understand the advantages of implementing this system compared to traditional systems and clarifies the relationship between cloud accounting and improving the quality of accounting information. Furthermore, it supports decision-makers in adopting digital solutions that enhance business sustainability. Despite the significant advantages offered by cloud accounting, many organizations still face challenges in transitioning from traditional to cloud systems, whether due to concerns related to data security or a lack of awareness of the importance of this transformation. In addition to extent to which these institutions can employ cloud financial accounting as an effective entry point for digital transformation, and whether this technology actually contributes to improving financial and administrative performance, aim of the article is to study and analyse the impact of cloud financial accounting as an entry point for digital transformation in modern institutions, with a focus on the extent of its contribution to enhancing the efficiency of financial operations and supporting decision-making. article hypothesis that application of cloud accounting contributes significantly to achieving the digital transformation of modern institutions, by improving the quality of financial information, enhancing operational efficiency, and providing a sustainable competitive advantage. Among the most important result is that there is a positive relationship between the use of cloud financial accounting and the level of digital transformation in modern institutions, as well as the contribution of cloud accounting to improving the quality of financial reports, increasing transparency, reducing operational costs, and enhancing the efficiency of available resources.
Keywords: Digital Transformation, cloud accounting, modern institutions
