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Impact of AI and Digital Accounting Training on the Technological Competence of Accounting Education Students in Nigerian Universities

Abstract

The rapid advancement of artificial intelligence (AI) and digital technologies has transformed the accounting profession and increased the demand for accounting graduates who possess strong technological competencies. Contemporary accounting practice increasingly incorporates artificial intelligence, automation, cloud accounting, data analytics, digital financial reporting, computerized accounting systems, and other technology-driven applications. Consequently, accounting education students require more than traditional accounting knowledge; they also need the ability to use, evaluate, and apply emerging technologies in accounting-related tasks. In Nigerian universities, however, limited access to current technologies, inadequate practical training, insufficient digital infrastructure, and gaps in lecturers' technological competencies may restrict students' exposure to AI and digital accounting applications. AI and digital accounting training provides an opportunity to strengthen students' technological competence and improve their readiness for technology-driven accounting practice. Against this background, this study investigates the impact of AI and digital accounting training on the technological competence of accounting education students in Nigerian universities. The study will be anchored on the Technology Acceptance Model (TAM), Human Capital Theory, and Social Cognitive Theory. The Technology Acceptance Model explains how students' perceived usefulness and perceived ease of use of AI and digital accounting technologies may influence their willingness to adopt and effectively utilize these technologies. Human Capital Theory explains how investment in relevant technological education and practical skills can improve students' competencies, productivity, employability, and future professional performance. Social Cognitive Theory emphasizes observational learning, practical experience, self-efficacy, behavioural modelling, reinforcement, and environmental influences in shaping students' technological knowledge and capabilities. Collectively, these theoretical perspectives provide a suitable framework for explaining how AI and digital accounting training may influence the technological competence of accounting education students in Nigerian universities. The study will adopt a quantitative quasi-experimental or analytical cross-sectional research design. The study population will comprise undergraduate and postgraduate accounting education students enrolled in selected public and private universities across Nigeria. A multistage sampling technique will be used to select geopolitical zones, states, universities, faculties or departments, levels of study, and eligible accounting education students. AI and digital accounting training will be assessed using indicators such as exposure to generative AI applications, AI-assisted accounting tasks, computerized accounting software, cloud accounting platforms, spreadsheet applications, accounting data analytics, automated financial reporting, digital bookkeeping, electronic taxation applications, digital auditing tools, AI-supported research, accounting information systems, practical technology training sessions, frequency and duration of training, practical assignments, simulations, and access to technology-enabled accounting laboratories. Technological competence will be assessed using indicators such as ability to use accounting software, AI literacy, digital accounting skills, data-entry and processing competence, spreadsheet proficiency, data analysis, digital financial reporting, computerized bookkeeping, cloud accounting competence, ability to use AI tools responsibly, technology-assisted problem-solving, evaluation of AI-generated outputs, cybersecurity awareness, digital communication, and ability to adapt to emerging accounting technologies. Data will be collected using structured questionnaires, standardized technological-competence assessment tools, practical performance tests, AI and digital accounting skills tests, scenario-based tasks, and pre-test and post-test assessments where a quasi-experimental intervention is adopted. Descriptive statistics will be used to summarize students' demographic and academic characteristics, exposure to AI and digital accounting training, technologies used, practical experience, and technological competence levels. Inferential statistical techniques, including chi-square tests, paired and independent t-tests, correlation analysis, and multiple regression analysis where appropriate, will be used to determine the impact of AI and digital accounting training on technological competence. Where a quasi-experimental design is adopted, technological-competence scores before and after the training intervention may be compared with those of a comparison group to determine changes associated with the intervention. Diagnostic tests will also be conducted to assess the reliability, validity, and robustness of the findings. The study is expected to find that AI and digital accounting training has a significant positive impact on the technological competence of accounting education students in Nigerian universities. Students exposed to structured, practical, and industry-relevant AI and digital accounting training are expected to demonstrate stronger abilities in computerized accounting, cloud accounting, spreadsheet applications, data analytics, digital financial reporting, AI-assisted accounting tasks, and technology-enabled problem-solving than students with limited exposure. Practical training may also improve students' confidence in using emerging technologies and their ability to critically evaluate AI-generated information rather than relying on AI outputs without verification. Exposure to digital accounting environments may strengthen students' adaptability to technological changes and improve their readiness to teach and apply digital accounting concepts in future educational and professional settings. However, inadequate access to computers and reliable internet services, limited availability of current accounting software, insufficiently trained lecturers, high technology costs, unreliable electricity, curriculum limitations, and inadequate institutional support may reduce the effectiveness of AI and digital accounting training. The study therefore expects accessible, practical, current, ethically guided, and industry-relevant AI and digital accounting training to contribute significantly to improved technological competence among accounting education students in Nigerian universities. The study is expected to contribute to the literature on accounting education, AI in accounting, digital accounting education, technological competence, educational technology, accounting information systems, digital literacy, artificial intelligence, and higher education in Nigeria. The findings will provide useful information to the National Universities Commission, universities, faculties of education and management sciences, accounting education departments, accounting educators, professional accounting bodies, curriculum developers, educational technology providers, policymakers, and employers regarding strategies for strengthening technological competencies among future accounting educators and professionals. The study will also provide evidence-based recommendations for integrating AI and digital accounting technologies into accounting education curricula, improving access to technology-enabled accounting laboratories, strengthening lecturers' digital competencies, providing practical AI and accounting software training, promoting university-industry collaboration, developing responsible AI-use guidelines, and ensuring that accounting education students possess the technological competencies required to teach, practise, and adapt to Nigeria's increasingly digital accounting environment.

Keywords: AI and digital accounting training, technological competence, accounting education students, artificial intelligence, digital accounting, accounting education, digital literacy, accounting information systems, educational technology, Nigerian universities, higher education, Nigeria.