INTEGRATING TECHNOLOGY IN ACCOUNTING EDUCATION IN NIGERIA: CHALLENGES, OPPORTUNITIES, AND PEDAGOGICAL IMPLICATION

This study examines the integration of technology in accounting education in Nigeria, focusing on the challenges, opportunities, and pedagogical implications for students. Using a cross-sectional survey design, primary data were collected from 350 accounting students across ten universities that have adopted digital tools, AI simulations, and blockchain-based exercises. Descriptive and inferential analyses, including multiple regression, were employed to assess the relationships between technological exposure, perceived challenges, and pedagogical outcomes. Results indicate that technology significantly enhances student engagement, conceptual understanding, and professional readiness, while infrastructure limitations, and ethical concerns remain key barriers. Institutional supportwere found to moderate the effectiveness of technology integration. The study provides empirical evidence supporting the adoption of emerging technologies in Nigerian accounting programs and offers recommendations for curriculum design, and policy frameworks to foster a digitally competent accounting workforce.