The accounting profession around the world is changing fast as businesses move toward digital tools, especially cloud-based technologies. Cloud Accounting (CA) marks a clear shift from traditional desktop software to online systems that let users access their financial data anytime, collaborate easily, and scale as needed. While this trend is global, how it unfolds differs from place to place, depending on local laws, economic conditions, and cultural attitudes. In India, the rollout of the Goods and Services Tax (GST) has played a key role in pushing companies to go digital. Since GST requires electronic records and online filings, even small firms have been drawn into using digital financial systems. This change has helped many businesses take the first step toward digitisation, but adopting more advanced solutions like cloud accounting still needs further exploration, particularly at the regional level. This review looks at what previous studies have found about the use of cloud accounting, using well-known technology adoption theories like TAM, DOI, and TOE to frame the discussion. A major finding from existing research is that awareness of a basic understanding of what cloud accounting is and how it can help has not been studied deeply. Awareness is the first step before adoption, and the lack of it may explain why progress in this area is uneven. This issue is especially important for Gujarat, one of India’s most entrepreneurial states, with a large number of MSMEs that play a key role in both the state and national economy. These businesses operate in a highly competitive environment where digital tools can make a major difference in efficiency and growth. Yet, for most of them, adopting cloud accounting depends first on knowing what it is, why it matters, and how it works in practice. Therefore, this literature review aims to bring together what is already known about cloud accounting awareness and adoption. It moves from the global and national trends to the specific context of Gujarat, highlighting what drives or limits technology use in the state’s MSME sector. The review ends by identifying clear gaps in research, especially the lack of studies on awareness and perception, and proposes that new empirical work is needed to understand how professionals and small businesses in Gujarat view cloud accounting today.