Accounting Practices in A Digitalized World: Nigerian Perspective

Fijabi L. K. (Ph.D); Lasisi O. R. (Ph.D)

doi:10.52589/AJAFR-DWN2CO6G

Accounting Practices in A Digitalized World: Nigerian Perspective | AB Journals

Accounting Practices in A Digitalized World: Nigerian Perspective

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African Journal of Accounting and Financial Research

Vol. 6Issue 12023pp. 63–82Published 22 February 2023

DOI 10.52589/AJAFR-DWN2CO6G

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Abstract:

This paper reviewed the digitalization of accounting practices with emphasis on Nigeria. The survival and competition to remain afloat in business exerted pressures on several businesses to adopt digitalization. The accounting industry is not different from other industries that lagged behind in digital innovation. This study examined the accounting practices in a digitalized world from a Nigerian perspective through a survey method; a questionnaire was administered to obtain respondents’ opinion. The hypotheses were tested and established with the use of ANOVA through SPSS version 23.0. The findings revealed that digitalization had a direct effect on accounting practices in Nigeria in the areas of audit practice efficiency in Nigeria, tax services performance in Nigeria, financial advisory performance in Nigeria, and that accounting practices have significant relationship with digitalization in Nigeria. The study recommended that professional accountants should seek more training so as to enhance their performance

Keywords:Accounting firms Accounting practices Digitalization Management consultants Tax consultants. JEL classification: M41

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