ABSTRACT

This research project examines technology and the changing role of accountants. The study focused on examining the relationship which technology has on the evolving role of accountants, and the competencies which are necessary for modern-day accountants. In specific, the study looked to examine the nature of relationship between technology and the role of accountants; the extent to which the use of cloud computing in accounting has affected the role of accountants in Nigeria, and to identify specific knowledge and skills required by accountants to adapt to the changing technological landscape.. To achieve the objectives of this project, primary data were gathered and used through the distribution of questionnaires to one hundred (100) accountants, including practitioners and educators. A multiple regression model was employed, and statistical analysis was carried out using Statistical Package for Social Sciences (SPSS) version 20.0. The findings of the study revealed that there is a significant relationship between the adoption of technology in accounting and the evolving role of accountants. The analysis also revealed that the use of cloud computing in accounting have a significant impact on the role of accountants in Nigeria. The findings of the study also show that Nigerian accountants require proficiency in information technology (IT),  and advanced technological skills in order to adapt to the changing technological landscape. The researcher then recommends for accountants to embrace technological advancements in their practice, to invest in cloud-based accounting tools and platforms, and to continually enhance their technological expertise.