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

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.