An Assessment of the Impact of Disruptive Technologies on the Efficacy of Accounting Practices in Selected South Western States, Nigeria

I. S. Akinadewo, M. Dagunduro, I. Adebiyi, Omobolade S. Ogundele, Jeremiah O. Akinadewo
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Abstract

Advancement in technology has brought intense but healthy competition among professional bodies in Nigeria, especially in the field of accounting. This has systematically transformed the accounting process from a traditional analog to a digital system. It is on this note that this study examined how disruptive technology affects the efficacy of accounting practice in Nigeria. This study employed a survey research method with the use of a structured questionnaire distributed among professional bodies in Ekiti, Osun, and Ondo States, South Western Nigeria. Regression analysis of Ordinary Least Squares coupled with correlation analysis were employed. The results revealed that artificial intelligence, blockchain, big data, and the internet of things had a significant positive effect on the controlled variable in Nigeria. The results also revealed that cloud computing had insignificant negative effect on the dependent variable. With the F Statistics (7.113) = 109.747, P = 0.000 < 0.05), the results showed a significantly strong relationship between the controlling and controlled variables. It is, thus, recommended the pivotal need for accounting practitioners to enhance their knowledge of disruptive technologies through training and retraining, and continuous attendance of related workshops organized by the respective professional bodies in Nigeria.
颠覆性技术对尼日利亚选定的西南各州会计实践有效性的影响评估
技术的进步在尼日利亚的专业机构之间带来了激烈但健康的竞争,特别是在会计领域。这已经系统地将会计流程从传统的模拟系统转变为数字系统。正是在这一点上,本研究考察了颠覆性技术如何影响尼日利亚会计实践的有效性。本研究采用调查研究方法,在尼日利亚西南部Ekiti、Osun和Ondo州的专业机构中使用结构化问卷。采用普通最小二乘法结合相关分析进行回归分析。结果显示,人工智能、区块链、大数据和物联网对尼日利亚的控制变量有显著的正向影响。结果还显示,云计算对因变量的负向影响不显著。F统计量(7.113)= 109.747,P = 0.000 < 0.05)表明控制变量与被控变量之间存在显著的强相关。因此,建议会计从业人员通过培训和再培训以及持续参加尼日利亚各专业机构组织的相关讲习班来提高他们对破坏性技术的知识。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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