Professional Accountants’ Views on the Challenges and Benefits of Transitioning to Cloud-Based Accounting Systems in South East, Nigeria
- Post by: airjournals
- June 26, 2025
- Comments off
Authored by
Chukwuani, Victoria Nnenna PhD
Department of Accountancy, Enugu State University of Science and Technology, Nigeria
Abstract
The increasing adoption of cloud-based accounting systems has attracted considerable interest worldwide, yet empirical evidence on its uptake in South East Nigeria remains limited. This study investigated professional accountants’ views on the challenges and benefits of transitioning to cloud-based accounting solutions in this region. A descriptive survey design was adopted, with a target population comprising professional accountants working in audit firms, company accounting departments, and financial consultancies across South East Nigeria. A total of 200 respondents were sampled using convenience and purposive techniques, facilitated through engagements at ICAN district seminars. Primary data were gathered using a structured questionnaire measured on a five-point Likert scale, which focused on perceived benefits, infrastructural and security challenges, as well as other adoption inhibitors. The data were analyzed using both descriptive statistics and inferential tests, including t-tests and ANOVA, to identify variations in perceptions across demographic and firm-specific factors. The findings revealed that most respondents recognized the significant benefits of cloud-based accounting, particularly its contributions to enhanced efficiency, real-time financial reporting, transparency, and scalability. However, substantial challenges persisted, especially unreliable internet and power supply, data security and privacy concerns, insufficient training, and resistance to organizational change. These results highlight regional-specific hurdles that could slow adoption. Based on these findings, the study recommends targeted capacity-building initiatives, strengthened data protection policies, and investments in regional ICT infrastructure to support cloud adoption. Limitations include the small geographic focus and self-reported data, and future research could explore comparative regional analyses or longitudinal designs. Overall, this study provides practical and policy-relevant insights for improving the adoption of cloud-based accounting in South East Nigeria.
Keywords: Cloud-Based Accounting; Professional Accountants; Adoption Challenges; South East Nigeria; Financial Reporting