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Professional interactions and socialisation as determinants of intention to adopt cloud accounting technology (CAT) in Nigeria

Ayobami Olomiyete Igbalawole

Journal of Accounting and Taxation2025https://doi.org/10.5897/jat2025.0662article
AJG 1
Weight
0.50

What the paper says

This study examined how professional interactions and social behaviours influence Nigerian accountants’ decisions to adopt cloud accounting. Data were gathered from 203 chartered accountants via email from the Institute of Chartered Accountants database in Nigeria. Analysis was carried out using structural equation modelling and analytical techniques. Findings suggest that the proposed influencing factors dominate accountants' decisions to adopt cloud accounting. While attitude exhibited the highest influence, social norms exhibited the lowest. The study also found that all factors explained 44% of the variance in their relationship with intention. These findings underscore the significant importance of socialisation through various professional programs on the technology adoption decisions of Nigerian accountants. In conclusion, findings from this study can be used to develop a framework for cloud accounting adoption strategies for professional accountants in Nigeria. Key words: Accountants, attitudinal behaviour, behavioural control, cloud accounting, social behaviour.

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https://doi.org/https://doi.org/10.5897/jat2025.0662

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@article{ayobami2025,
  title        = {{Professional interactions and socialisation as determinants of intention to adopt cloud accounting technology (CAT) in Nigeria}},
  author       = {Ayobami Olomiyete Igbalawole},
  journal      = {Journal of Accounting and Taxation},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.5897/jat2025.0662},
}

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Professional interactions and socialisation as determinants of intention to adopt cloud accounting technology (CAT) in Nigeria

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.