NAME: ABIKOYE DANIEL JOHNSON
MATRIC NUMBER: 200601140
PROJECT TITLE: Value Relevance of Digital and Electronic Systems of
Accounting in Nigeria
S/N Name of
Title Country Objectives Methodology Findings Recommendation
Author
1 To examine
The Impact of
the effect of Digital systems
Digital Firms should invest
digital Quantitative improve
Accounting in advanced digital
Adeyemi accounting survey, accuracy and
Systems on Nigeria accounting tools for
, S.B. systems on regression timeliness of
Financial better financial
financial analysis financial
Reporting in reporting.
reporting reporting.
Nigeria
quality.
2 To assess
the
Positive
Electronic relationship
correlation
Accounting between Descriptive Companies should
between
Systems and Oladele, electronic statistics, adopt electronic
Nigeria electronic
Corporate R.O. accounting correlation systems to enhance
systems and
Performance in systems and analysis performance.
corporate
Nigeria corporate
performance.
performance
.
3 To evaluate
Adoption of the adoption Low adoption
Government should
Digital rate of Survey rate due to cost
provide subsidies and
Accounting Eze, G.C. Nigeria digital method, chi- and lack of
training for SMEs to
Systems in accounting square test technical
adopt digital systems.
Nigerian SMEs systems in expertise.
SMEs.
4 Value Relevance Okoye, Nigeria To Case study, Cloud-based Firms should migrate
of Cloud-Based P.V. determine content systems enhance to cloud-based
Accounting the value analysis data accessibility systems for better
Systems in relevance of and cost- efficiency.
Nigeria cloud-based effectiveness.
S/N Name of
Title Country Objectives Methodology Findings Recommendation
Author
accounting
systems.
5 To explore
Digital
Digital the impact
Mixed-method transformation Organizations should
Transformation of digital
Ibrahim, approach, improves focus on change
in Accounting: Nigeria transformati
A.Y. interviews, and efficiency but management
Evidence from on on
surveys faces resistance strategies.
Nigeria accounting
from employees.
practices.
6 To
investigate
The Role of
the role of Electronic Firms should
Electronic Descriptive
electronic systems integrate fraud
Accounting Okafor, research,
Nigeria systems in significantly detection tools into
Systems in Fraud C.A. secondary data
detecting reduce fraud their accounting
Detection in analysis
and incidents. systems.
Nigeria
preventing
fraud.
7 To identify
Challenges of Major challenges
challenges
Implementing Qualitative include high Government and
in
Digital Ajayi, research, focus costs, lack of private sector should
Nigeria implementin
Accounting O.O. group infrastructure, collaborate to address
g digital
Systems in discussions and resistance to these challenges.
accounting
Nigeria change.
systems.
8 To examine Digital
The Effect of
the effect of Quantitative accounting Auditors should
Digital
Uche, digital research, improves audit embrace digital tools
Accounting on Nigeria
C.I. accounting regression quality by for better audit
Audit Quality in
on audit analysis enhancing outcomes.
Nigeria
quality. transparency.
9 Electronic Adebayo, Nigeria To assess Survey Electronic Tax authorities
Accounting F.A. the impact method, systems improve should promote the
Systems and Tax of electronic descriptive tax compliance use of electronic
Compliance in systems on statistics through accurate systems among
Nigeria tax record-keeping. taxpayers.
S/N Name of
Title Country Objectives Methodology Findings Recommendation
Author
compliance.
10 To analyze
The Influence of Digital
the influence Firms should
Digital accounting
of digital Case study, integrate digital
Accounting on Okoli, provides real-
Nigeria accounting content accounting into their
Financial B.E. time data,
on financial analysis decision-making
Decision-Making improving
decision- processes.
in Nigeria decision-making.
making.
11 To evaluate
Digital
the impact
Accounting Quantitative Digital systems Organizations should
of digital
Systems and Onyema, research, enhance internal adopt digital systems
Nigeria systems on
Internal Control J.I. regression control to strengthen internal
internal
Efficiency in analysis efficiency. controls.
control
Nigeria
efficiency.
12 To explore
Digitalization
the future of
The Future of Literature will Accountants should
accounting
Accounting: Nwankw review, revolutionize upskill to remain
Nigeria with the rise
Digitalization in o, C.A. qualitative accounting relevant in the digital
of
Nigeria analysis practices in era.
digitalizatio
Nigeria.
n.
13 To assess
Electronic the role of
Electronic
Accounting electronic Survey Organizations should
systems enhance
Systems and systems in method, adopt electronic
Eze, P.C. Nigeria financial
Financial promoting descriptive systems to improve
transparency and
Transparency in financial statistics transparency.
accountability.
Nigeria transparency
.
14 The Impact of Okonkw Nigeria To examine Quantitative Digital Firms should adopt
Digital o, R.U. the impact research, accounting digital accounting for
Accounting on of digital regression reduces better cost control.
Cost accounting analysis operational costs
Management in on cost and improves
Nigeria management cost
S/N Name of
Title Country Objectives Methodology Findings Recommendation
Author
. management.
15 Adoption of To evaluate
Low adoption
Electronic the adoption Government should
Qualitative due to
Accounting Akpan, of electronic prioritize funding and
Nigeria research, bureaucratic
Systems in E.J. systems in training for public
interviews bottlenecks and
Nigerian Public the public sector adoption.
lack of funding.
Sector sector.
16 To analyze Digital
Digital the impact accounting
Quantitative Banks should invest
Accounting and of digital improves
Okafor, research, in digital accounting
Financial Nigeria accounting financial
M.C. regression systems for better
Performance of on bank performance and
analysis performance.
Nigerian Banks performance customer
. satisfaction.
17 The Role of Digital
To explore
Digital accounting Firms should
the role of
Accounting in Case study, enhances integrate digital
Okoye, digital
Enhancing Nigeria content transparency and accounting into
E.I. accounting
Corporate analysis accountability in governance
in corporate
Governance in corporate frameworks.
governance.
Nigeria governance.
18 To assess
Electronic
the role of Electronic
Accounting Survey Organizations should
electronic systems improve
Systems and Adeleke, method, adopt electronic
Nigeria systems in risk
Risk A.Y. descriptive systems for effective
risk identification
Management in statistics risk management.
management and mitigation.
Nigeria
.
19 To identify Challenges
The Challenges
challenges include lack of
of Digital Qualitative Universities should
in adopting funding,
Accounting Okafor, research, focus seek partnerships
Nigeria digital technical
Adoption in T.U. group with tech firms for
accounting expertise, and
Nigerian discussions support.
in resistance to
Universities
universities. change.
20 The Impact of Okoli, Nigeria To examine Quantitative Digital Government agencies
S/N Name of
Title Country Objectives Methodology Findings Recommendation
Author
Digital the impact
accounting
Accounting on of digital research, should adopt digital
improves
Revenue C.A. accounting regression accounting for better
revenue tracking
Generation in on revenue analysis revenue management.
and collection.
Nigeria generation.
21 To assess
Electronic
the role of Electronic
Accounting Survey Financial institutions
electronic systems enhance
Systems and method, should adopt
Eze, O.C. Nigeria systems in access to
Financial descriptive electronic systems to
promoting financial
Inclusion in statistics promote inclusion.
financial services.
Nigeria
inclusion.
22 To evaluate
The Effect of Digital
the effect of
Digital Quantitative accounting Organizations should
digital
Accounting on Onyema, research, improves adopt digital
Nigeria accounting
Organizational C.I. regression efficiency by accounting to
on
Efficiency in analysis automating enhance efficiency.
organization
Nigeria processes.
al efficiency.
23 To explore Digital
Digital the role of accounting
Firms should use
Accounting and digital Case study, enhances the
Okoye, digital accounting for
Sustainability Nigeria accounting content accuracy and
A.U. sustainability
Reporting in in analysis reliability of
reporting.
Nigeria sustainabilit sustainability
y reporting. reports.
24 To examine
The Role of Digital
the role of Quantitative Auditors should
Digital accounting
Adeyemi digital research, leverage digital
Accounting in Nigeria improves audit
, O.A. accounting regression accounting for better
Enhancing Audit trail accuracy
in enhancing analysis audit trails.
Trail in Nigeria and reliability.
audit trails.
25 Electronic Okafor, Nigeria To assess Survey Electronic Financial institutions
Accounting E.C. the impact method, systems improve should promote
Systems and of electronic descriptive financial literacy electronic systems to
Financial systems on statistics among users. enhance literacy.
Literacy in financial
S/N Name of
Title Country Objectives Methodology Findings Recommendation
Author
Nigeria literacy.
26 To examine
The Impact of Digital
the impact
Digital Quantitative accounting Firms should adopt
of digital
Accounting on Okoli, research, improves digital accounting for
Nigeria accounting
Inventory D.U. regression inventory better inventory
on inventory
Management in analysis tracking and management.
management
Nigeria reduces wastage.
.
27 Electronic To assess Electronic
Accounting the impact Survey systems improve Firms should adopt
Systems and of electronic method, customer electronic systems to
Eze, R.O. Nigeria
Customer systems on descriptive satisfaction enhance customer
Satisfaction in customer statistics through faster satisfaction.
Nigeria satisfaction. service delivery.
28 The Role of To explore Digital
Digital the role of accounting Tax authorities
Case study,
Accounting in Okoye, digital improves tax should adopt digital
Nigeria content
Enhancing Tax C.I. accounting revenue accounting for better
analysis
Revenue in in enhancing collection and revenue collection.
Nigeria tax revenue. reduces evasion.
29 To identify
The Challenges challenges Challenges
of Digital in adopting Qualitative include high Manufacturing firms
Accounting in Onyema, digital research, focus costs, lack of should seek
Nigeria
Nigerian E.C. accounting group expertise, and government support
Manufacturing in the discussions resistance to for digital adoption.
Sector manufacturi change.
ng sector.
30 To examine
The Impact of the impact
Digital
Digital of digital Quantitative Firms should adopt
accounting
Accounting on Okoli, accounting research, digital accounting for
Nigeria improves risk
Financial Risk F.U. on financial regression better risk
identification
Management in risk analysis management.
and mitigation.
Nigeria management
.
S/N Name of
Title Country Objectives Methodology Findings Recommendation
Author
31 To assess
Electronic
the role of Electronic
Accounting Survey Financial institutions
electronic systems enhance
Systems and method, should adopt
Eze, S.C. Nigeria systems in financial stability
Financial descriptive electronic systems for
promoting through accurate
Stability in statistics stability.
financial reporting.
Nigeria
stability.
32 The Role of Digital
To explore
Digital accounting
the role of Government agencies
Accounting in Case study, improves
Okoye, digital should adopt digital
Enhancing Nigeria content budgetary
D.U. accounting accounting for better
Budgetary analysis control and
in budgetary budgetary control.
Control in reduces
control.
Nigeria overspending.
33 To examine
The Impact of
the impact Digital
Digital Quantitative
of digital accounting Banks should adopt
Accounting on Onyema, research,
Nigeria accounting reduces fraud digital accounting for
Fraud Prevention F.C. regression
on fraud incidents in fraud prevention.
in Nigerian analysis
prevention banks.
Banks
in banks.
34 Electronic To assess
Accounting the impact Electronic
Survey Firms should adopt
Systems and of electronic systems improve
Okoli, method, electronic systems for
Financial Nigeria systems on the quality of
G.U. descriptive better financial
Reporting financial financial
statistics reporting.
Quality in reporting reporting.
Nigeria quality.
35 To explore
The Role of
the role of
Digital Digital
digital
Accounting in Case study, accounting Firms should use
accounting
Enhancing Eze, T.C. Nigeria content enhances digital accounting for
in corporate
Corporate Social analysis transparency in CSR reporting.
social
Responsibility in CSR reporting.
responsibilit
Nigeria
y.
36 The Impact of Okoye, Nigeria To examine Quantitative Digital Financial institutions
S/N Name of
Title Country Objectives Methodology Findings Recommendation
Author
the impact
Digital accounting
of digital
Accounting on research, improves access should expand digital
accounting
Financial F.U. regression to financial accounting services
on financial
Inclusion in analysis services in rural to rural areas.
inclusion in
Rural Nigeria areas.
rural areas.
37 To assess
Electronic
the impact Electronic
Accounting Survey
of electronic systems improve SMEs should adopt
Systems and Onyema, method,
Nigeria systems on the financial electronic systems for
Financial G.C. descriptive
the financial performance of better performance.
Performance of statistics
performance SMEs.
Nigerian SMEs
of SMEs.
38 To explore
The Role of
the role of Digital
Digital Firms should
digital accounting
Accounting in Case study, integrate digital
Okoli, accounting improves supply
Enhancing Nigeria content accounting into
H.U. in supply chain efficiency
Supply Chain analysis supply chain
chain and reduces
Management in management.
management costs.
Nigeria
.
39 To examine
The Impact of the impact
Digital
Digital of digital
Quantitative accounting Government agencies
Accounting on accounting
research, enhances should adopt digital
Financial Eze, U.C. Nigeria on financial
regression financial accounting for better
Accountability in accountabilit
analysis accountability in accountability.
Nigerian Public y in the
the public sector.
Sector public
sector.
S/N Name of
Title Country Objectives Methodology Findings Recommendation
Author
40 Electronic To assess
Accounting the impact
Electronic
Systems and of electronic Survey Non-profits should
systems improve
Financial Okoye, systems on method, adopt electronic
Nigeria financial
Decision-Making G.U. financial descriptive systems for better
decision-making
in Nigerian Non- decision- statistics decision-making.
in non-profits.
Profit making in
Organizations non-profits.
