Disruptive Technology and Accounting Education in Nigeria Federal Universities: Issues, Challenges, and Way Forward

Abstract

 This study aims to examine the effect of Disruptive Technology on accounting education in Nigeria Federal universities. The dimension of Disruptive Technology is Electronic Learning (e-Learning) while the measures of accounting education are quality accounting education and reduction in loss of academic time in teaching and learning of accounting. The study explored the perceptions of Accounting Students and Lecturers on Disruptive Technology and accounting education amidst issues and challenges of paucity of funds, incessant shutdown of academic activities caused by industrial actions by various staff unions and lockdowns caused by pandemics such as COVID-19. It used Expansive Learning theory as its theoretical underpinning and adopted exploratory qualitative research design. Data were collected through Online Survey questionnaire which was distributed and collated in April, 2022. Descriptive Statistics was used in data analysis. The results show that accounting students and lecturers are favorably disposed to the adoption of e-Learning in teaching and learning of accounting. The findings also support that e-Learning will improve the quality of accounting education and help reduce loss of academic time in teaching and learning of accounting during periods of industrial actions and lockdowns when adopted. The study concludes that e-Learning has a positive influence on accounting education in Nigeria Federal Universities. Therefore, recommends that Nigeria Universities Commission (NUC) should formulate guidelines on the use of e-Learning. Federal Government should provide adequate funds for Federal Universities for improved staff remunerations and welfare to avoid incessant strike actions; boost infrastructural requirements and course material developments needed for e-learning.

Keywords: Disruptive Technology, e-Learning, Accounting education and Nigeria Federal Universities.