THE ROLE OF TECHNOLOGY ADOPTION AND ITS IMPACT ON PUBLIC ACCOUNTING SERVICES
This research investigates the role of technology adoption and its impact on public accounting services. The objectives are to identify the key technologies adopted by public accounting firms, to evaluate the impact of these technologies on the quality and efficiency of accounting services, and to assess the challenges faced in technology adoption. A survey research design was used to collect data from public accounting professionals. Using Taro Yamane's formula, a sample size of 230 respondents was determined to ensure statistical validity. The study focuses on Lagos, Nigeria, known for its vibrant technological and business environment. The reliability coefficient score for the survey instrument was 0.88, indicating high reliability. Findings reveal that technologies such as cloud computing, data analytics, and automated auditing tools have significantly improved the quality and efficiency of public accounting services. However, challenges such as high implementation costs, cybersecurity risks, and the need for continuous training were also identified. The study recommends that public accounting firms invest in modern technologies and cybersecurity measures and provide ongoing training to their staff to fully leverage the benefits of technology adoption.
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Statement of the Problem
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BACKGROUND TO THE STUDY
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