can anyone suggest me on who can be the most appropriate target audience for my thesis on the transformation of traditional accounting systems to cloud-based accounting systems in Odisha?

whom should I choose among:

1)Certified Public Accountants (CPAs) and Chartered Accountants (CAs):

2)Accounting Firms

3)Business Owners and Managers

4)Financial Executives

5)IT Professionals in Accounting Firms

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