LEVERAGING TECHNOLOGY FOR SUSTAINABLE ACCOUNTING INFORMATION SYSTEM (AIS) IN NIGERIA BUSINESS ECOSYSTEMS

Abstract

This paper systematically analyzes the integration of technology in sustainable accounting information systems (SAIS). It explores how digital tools and innovations enhance the accuracy, efficiency, and comprehensiveness of sustainability reporting. The study examines technology's impact on sustainable accounting. One hundred and nine accountants from diverse firms participated in the survey to assess ICT competence and AIS's efficacy. A simple linear regression analysis was carried out to examine the correlation between the accountants' ICT competence and AIS performance within the corporate landscape. The analysis yielded a noteworthy regression equation F (1, 107) = 221.83, P<.05), with an R2 of .412, signifying that ICT competence accounted for 41.2% of the variance in AIS effectiveness in the business domain. Consequently, the study affirms the hypothesis that ICT competence is a predictor of effective AIS in business. The implications, findings, and conclusions are thoroughly deliberated upon