EFFECT OF ADOPTION AND EFFECTIVENESS OF CLOUD ACCOUNTING SYSTEM ON REMOTE WORK PERFOMANCE: EVIDENCE FROM SMEs IN NIGERIA

This study determines how the adoption and effectiveness of cloud accounting system affect remote work performance of SMEs in Nigeria. Survey research design was adopted by the study. The study employed a well-structured questionnaire to twenty-five (25) SMEs that were purposively selected through their owners, finance managers, accountants, account officers and administrative managers as the primary source of data. A total of 10 questionnaires were distributed to each of the selected SMEs, resulting in 250 respondents which represents the study’s sample size. Descriptive statistics, correlation and multiple regressions were used to analyze the data collected. The Cronbach’s alpha test was also conducted to test the reliability and validity of the data collected. The findings from the multiple regression results revealed that ease of use (β = 0.300, p = 0.022 < 0.05), accuracy of accounting records (β = 0.523, p = 0.001 < 0.05) and timeliness of financial reporting (β = 0.428, p = 0.003 < 0.05) all have positive and significant effect on operational performance of the chosen SMEs in Nigeria, while perceived usefulness (β = 0.016, p = 0.022 > 0.05) was observed to have positive but insignificant effect on the chosen SMEs operational performance. The study concludes that when small and medium-sized enterprises adopt technologies that are user-friendly, it directly translates into higher efficiency, reduced operational errors, and smoother day-to-day workflows. Therefore, this study recommends that when investing in new software or operational tools, SMEs in Nigeria should prioritize user-friendliness over complex features.