Pages: (1-26 )
Abstract
The study was conducted to identify social media, mobile and cloud (SoMoClo) technologies used by Nigerian professional accountants. It also performed predictive analysis of Accountants' Training Framework (ATF) and Perception (PCT) on professional accountants' use of SoMoClo technologies. Using survey design, the study administered an online questionnaire among professional accountants in Nigeria. Some items in the survey were taken from already validated items in literature especially from popular theories of technology use. Data were analysed using both descriptive statistics (frequency, mean, mode, and standard deviation) and inferential statistics – binary logistic regression. Findings showed that Nigerian professional accountants claim to proficiently use SoMoClo technologies in their professional capacities. ATF and PCT contributed (in)significantly to the prediction of self-reported use of and intention to use SoMoClo technologies among Nigerian professional accountants. The overarching disruptive and transformative tendencies and evidences of technology is an incentive for professional accountants to constantly unlearn, relearn, initiate, adopt and adjust to emerging trends in the practice of
their profession. This study brings to bare the significance of the ATF as a predictor variable for use of technology. A new model for the measurement of “use” – willingness, readiness and ableness (WRA) framework – was tested.
Keywords: Accountants' Training Framework, Perception, Professional accountants, SoMoClo, Technologies,