The Role of Using Cloud Computing in Improving the Quality of Accounting Education in Palestinian Universities in Light of the Covid-19 Pandemic

Abstract
The study mainly aimed at identifying the role of using cloud computing in improving the quality of accounting education in Palestinian universities in light of the Covid-19 pandemic, and to answer research questions and test the study hypotheses, the researchers adopted the descriptive and analytical approach, and the questionnaire was used as a study tool, and the study community is formed of the (63) members of the teaching staff working in the accounting departments in the faculties of commerce in the Palestinian universities in Gaza Strip, and due to the small size of the community, the method of comprehensive community enumeration was used. The results of the study also found that the use of cloud computing in accounting education helps faculty members and students to access and retrieve their files and applications at any time and from anywhere in light of the Covid-19 pandemic and it also helps develop students' technological skills to suit the requirements of the labor market. The study also recommended the necessity of using cloud computing in accounting education in Palestinian universities for its role in developing the professional and technological skills of students, and improving their educational attainment by obtaining the largest amount of useful information, especially in light of the Covid-19 pandemic.