EFFECTS OF TECHNOLOGY PROFICIENCY ON THE USE OF AUGMENTED REALITY TO ENHANCE INFORMATION LITERACY IN FINANCIAL ACCOUNTING

This study investigates the effects of technology proficiency on the use of augmented reality to enhance information literacy in financial accounting. Given the increasing integration of digital tools in education and persistent disparities in students’ access to and experience with technology it is critical to determine whether such innovations advantage only those already digitally proficient. Adopting an explanatory sequential mixed-methods design, the study employed a quasi-experimental approach with pre-test and post-test control group design to examine learning outcomes among 117 SS2 students from two public schools in Lagos State, categorized into high, average, and low technology proficiency levels. Quantitative data were collected using standardized achievement tests, information literacy questionnaires, and technology proficiency assessments, while qualitative insights were obtained through semi-structured interviews. Analysis of Covariance (ANCOVA), with pre-test scores as covariates, revealed no statistically significant differences in post-intervention information literacy scores across proficiency groups (p > .05; Partial Eta Squared = .017), indicating that ARS produces equitable learning gains regardless of prior digital competence. Notably, students with lower technology proficiency recorded marginally higher mean post-test scores, suggesting ARS’s potential to bridge digital skill gaps through its intuitive, immersive, and multimodal engagement. Qualitative findings corroborated these results, highlighting ARS’s capacity to demystify abstract accounting concepts, stimulate active inquiry, and support inclusive teaching. The study concludes that ARS is an effective and equitable instructional strategy for developing 21st-century skills in diverse educational contexts. Implications for curriculum development, teacher training, and policy are discussed, with recommendations for scaling ARS integration across the Nigerian secondary education system, particularly in resource-constrained and technologically varied settings.