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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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A. Akande

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Review Open access 2026

Integrating Technology Acceptance, Agency, and Systems Theories to Explain Digital Accounting's Impact on Financial Reporting Quality: A Mixed-Methods Study of Nigerian SMEs

Purpose: This study integrates the Technology Acceptance Model (TAM), Agency Theory, and Systems Theory to examine how digital accounting system adoption relates to financial reporting quality in small and medium-sized enterprises (SMEs), with internal control effectiveness specified as a mediating mechanism. The study...

A. Akande, Iornem Kohol, Michael A. Senkoya · 0 citations

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