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Journal of Advanced Research and Multidisciplinary Studies
Vol. 6Issue 22026pp. 83–95Published 16 October 2026
DOI 10.52589/JARMS-OUXGZW1IResearch Article
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Abstract:
This study evaluated the implementation of cloud computing accounting software in the Core Curriculum and Minimum Academic Standards (CCMAS) Business Education undergraduate programme for employability skills development in Rivers State-owned universities. A descriptive survey research design was adopted, focusing on three cloud accounting software applications: Xero, Zoho Books, and Sage. The population comprised 127 Accounting Business Education undergraduates from Rivers State University (RSU) and Ignatius Ajuru University of Education (IAUE), with 113 valid questionnaires retrieved and used for analysis. Data were collected using a structured and validated questionnaire Implementing Cloud Accounting Software for Employability Skills Development Questionnaire (ICASESDQ), which had a Cronbach’s alpha reliability coefficient of 0.82. Descriptive statistics (mean and standard deviation) were used to answer the research questions and measure the spread in respondents’ opinions, while an independent-samples t-test was employed to test three null hypotheses at a 0.05 level of significance. The findings revealed that the extent of implementing Xero, Zoho Books, and Sage accounting software leading to the development of automated bank statement reconciliation, electronic bookkeeping management, and electronic payroll employability skills was very low in both universities. The results of the t-tests showed no significant differences between RSU and IAUE students regarding implementing the three accounting software applications. The study concluded that cloud accounting software in the Business Education curriculum has not been adequately implemented for employability skills development. It was recommended that Rivers State-owned universities should provide structured practical training for undergraduate students using Xero to develop automated bank statement reconciliation skills. This includes hands-on exercises in inputting transactions, matching entries, and generating reconciliation reports to ensure students gain workplace-ready competence.
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