Rezumat: Information technology is a reality of our days, and the future means digitalization. The public sector cannot be absent from this natural evolution of things.
Cloud computing technology is defined as a service that uses cloud accounting software available to users and can be accessed from anywhere and does not require hardware, and its development brings a new evolution in the information-accounting system: cloud accounting. This article focuses on the implementation of cloud computing in the public sector, and qualitative research highlights the benefits and challenges of integrating this technology in the public domain. The result of the study can be a starting point for the implementation of cloud computing technology in the public sector.