Cloud-Based Accounting Labs for Remote Learning Programs

Abstract

Remote learning in accounting education expanded significantly during the COVID-19 pandemic, leading institutions to adopt cloud-based platforms that facilitate real-time access to accounting tools, datasets, and simulation environments. Cloud-based accounting labs enable experiential learning without physical computer laboratories, providing tools such as QuickBooks Online, Tally Cloud, SAP Cloud ERP, Oracle NetSuite, and Xero. This research investigates the pedagogical effectiveness, technological architecture, and implementation challenges of cloud-based accounting labs in higher education. By analyzing data from 48 universities and surveying 120 accounting educators across five continents, the study evaluates competency development, accessibility improvements, industry alignment, and assessment validity. The findings reveal that cloud labs improve skill acquisition, support self-paced learning, and enhance industry-readiness; however, issues remain regarding cost barriers, internet dependency, data privacy, and faculty upskilling. A cloud-lab implementation model and curriculum alignment framework are proposed.