1Abdullahi Ya’u Usman, 2Saidu Ibrahim Halidu, 3Suleiman Aliyu
1,2ANAN University Kwall, Nigeria
3Holistic Empowerment and Sustainable Transformation (HEST) Foundation, Nigeria
DOI : https://doi.org/10.47191/ijmra/v8-i05-31Google Scholar Download Pdf
ABSTRACT:
This study examines the multifaceted barriers inhibiting the adoption of cloud accounting among Small and Medium Enterprises (SMEs) in Nigeria, extending beyond the conventional focus on cost and infrastructure limitations. Employing a sequential mixed-methods design, the research integrates quantitative survey data (n=300) with qualitative interviews (n=20) to provide a comprehensive analysis of adoption challenges. Quantitative findings, analyzed through descriptive statistics and multiple regression, identify organizational barriers (β = -0.30, p < 0.001) and security/privacy concerns (β = -0.25, p = 0.002) as the most significant deterrents. Thematic analysis of qualitative data corroborates these results while revealing nuanced psychological and socio-cultural barriers, including technophobia, resistance to change, and vendor trust deficits. The study contributes to technology adoption literature by demonstrating how contextual factors—such as regulatory ambiguities and cultural preferences for traditional accounting methods—interact with technological considerations to shape adoption decisions. Practical implications highlight the need for multi-level interventions addressing awareness gaps, organizational readiness, and policy frameworks to facilitate digital transformation in Nigeria's SME sector.
KEYWORDS:Cloud accounting adoption, Nigerian SMEs, Technology barriers, Organizational resistance, Digital transformation.
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Volume 08 Issue 05 May 2025
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