E-Accounting and Digital Framework for Diplomates in Nigeria

Owing to speedy advancement in technology, Accountants (Diplomates) now face a dreary future – where robots and Artificial Intelligence could entirely replace them on their accounting roles and functions. This explains the main objective of this study; to highlight the need for Diplomates to upskill and reskill, particularly on advanced, emerging, and disruptive career-related digital skills. Survey design is the research design deployed; with respondents drawn from four selected polytechnics in the south-east of Nigeria. Hypothesis was tested with ANOVA statistical tool. The study found, and concludes that, Diplomates in Nigeria possess significantly insufficient and inadequate digital disruptive skills requisite for e-accounting practice. Among others, the study recommends that advanced digital skills training be integrated into accounting courses in polytechnics, by reviewing existing curricula, standards, and guidelines for polytechnics’ accounting education in Nigeria, to adapt them to the emerging disruptive digital technologies.