Digital Skills Gap in Accounting Automation in Nigeria: A Theoretical Context

This study examined the digital skills gap in accounting automation journey in Nigeria from a theoretical perspective, based on the rapid adoption of accounting technology in its various contours with its altering of the accounting landscape from its traditional manual-driven milieu to analytics and strategic focused. Gleaned from the open-source literature and Nigerian context specific studies, it is evident that there is an emerging accounting technology driven ecosystem, but the digital competencies required to effectively utilize and deepen these technologies remain inadequate among many accounting graduates and professionals in Nigeria. Hence, based on the open-source Nigerian context-based studies interrogated, there exists a significant mismatch between accounting education curricula, acquired skill sets and industry accounting technological demands. While, organisations increasingly invest in automated accounting systems, deficiencies in technical ICT skills, data analytics competence, ERP proficiency, AI knowledge, and cybersecurity awareness constrain effective utilization. The study further established from the review that contextual factors such as quality of accounting education, professional training frameworks, organizational digital investment, ICT infrastructure, and regulatory support significantly influence the magnitude of the skills gap. Hence, harnessing the gains of accounting technology is feasible only when users possess adequate digital competence. Therefore, bridging the digital skills gap requires comprehensive curriculum reform, continuous professional development, institutional investment in digital infrastructure, and stronger collaboration between academia, professional bodies, and industry.