AN APPRAISAL OF EMERGING TRENDS IN PUBLIC ACCOUNTING SOFTWARE AND TECHNOLOGY
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AN APPRAISAL OF EMERGING TRENDS IN PUBLIC ACCOUNTING SOFTWARE AND TECHNOLOGY
This study appraises emerging trends in public accounting software and technology. The objectives are to identify the latest software and technological innovations in public accounting, to evaluate the impact of these innovations on accounting practices, and to assess the challenges faced in adopting new technologies. A survey research design was adopted to gather data from public accountants and IT professionals. Using Taro Yamane's formula, a sample size of 230 respondents was determined to ensure representativeness and reliability. The study focuses on Lagos, Nigeria, due to its technological advancements and significant number of public accounting firms. The reliability coefficient score for the survey instrument was 0.88, indicating high reliability. Findings reveal that cloud-based accounting software, artificial intelligence, and blockchain technology are among the latest innovations transforming public accounting. These technologies enhance efficiency, accuracy, and security in accounting practices. However, challenges such as high implementation costs, the need for continuous training, and resistance to change were identified. The study recommends that public accounting firms invest in modern accounting technologies, provide ongoing training for their staff.
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