IMPACT OF CLOUD-BASED ACCOUNTING EDUCATION AND INNOVATIVE EFFICIENCY OF ACCOUNTANTS IN PUBLIC TERTIARY INSTITUTIONS IN ONDO STATE

A.O. Ahmodu, Professor (Mrs) N.S. Ezeani, F.O. Aribaba (PhD), I.K. Egbewole (PhD), J.O. Ajayi (PhD)

Abstract


The study assesses the impact of cloud-based accounting education on innovative efficiency of accountants in public tertiary institutions in Ondo State, Nigeria. The study employed a qualitative research design with a population of nine (9) government approved public tertiary institutions in the State having a staff population of (325) that comprises lecturer, bursary and internal audit staff only. Stratified and purposive sampling techniques were adopted to select the sample size of six (6) public tertiary institutions. Krejcie and Morgan sample calculator were used to select a sample size of One hundred and fifty-two (152) from the population sampled. The instrument used for this study was a questionnaire. Data obtained were analysed using descriptive and Analysis of Variance (ANOVA) statistics to test the research hypotheses. The findings revealed that cloud-based accounting education offers various benefits, such as remote accessibility and collaborative learning opportunities which does not significantly enhance the innovative efficiency of accountants. The skill development emerges as a more critical factor in driving innovation among accountants. Thus, concluded that cloud-based accounting education provides a platform for enhancing innovative skills among the accounting profession in public tertiary institutions in Ondo State. The study recommended that public tertiary institutions should prioritize skill development programs to foster innovative efficiency among accountants.

 

Keywords: Cloud-Based, Accounting Education, Innovative Efficiency and Accountants


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