a dynamic business environment business applications become services used and paid as common utilities. The traditional approach to business applications treated as intangible assets and capital expenditure, slowly gives way to a new paradigm of business applications seen as an operating expense or service that are used as long and to the extent required. In the literature it is known as SaaS (Software as a service). This paper "The willingness of accounting services to the acceptance of cloud computing for business applications," examines whether the average Croatian accounting service is ready to transition from the traditional model of using business applications to the model using business applications in the cloud. Empirical research, by method of the questionnaire examined the technical and organizational preconditions Croatian businesses and especially accounting services have to meet to move the business applications in the cloud and at the same time sought to identify the main incentive and limiting factors for migration. It was confirmed that businesses in Croatia perceive certain benefits of using business applications in the cloud, especially the advantage of flexibility and speed of cloud deployment compared to traditional computing model but it is also confirmed that there is insufficient level of knowledge and information about doing business in the cloud. Lack of knowledge of cloud computing and thus business applications in the cloud has led to wrong perceptions about the concept of ownership of data in the cloud and thus to non-fulfillment of the main conditions for migration - on the one hand the trust in service providers in the cloud in terms of confidentiality and reliability of the business information solutions and the other which is related to business partners unwillingness to switch to business in the cloud and ‘paperless office’.