The research aims mainly to demonstrate the role of human resources in the application of cloud accounting services, and in order to achieve this goal, the descriptive analytical approach was used through the use of a questionnaire to analyze the opinion of the research sample. The results of the research showed that human resources are a major factor in the application of cloud accounting programs and services, if they contribute positively to the development of the practical experience of accountants and employees in the organization that uses cloud accounting programs. In light of the above, the research recommended emphasizing the importance of cloud accounting and benefiting from the experiences of countries that have previously applied it, and training, developing and preparing qualified cadres to use cloud accounting programs.