EXPLORING THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS ON CLOUD COMPUTING INTEGRATION IN NIGERIA

This study investigates the place of cloud computing integration in Accounting Information Systems (AIS) in Nigeria, focusing on adoption levels, perceived benefits, associated risks, and barriers to implementation. Guided by the Technology Acceptance Model (TAM), Innovation Diffusion Theory (IDT), and the Resource-Based View (RBV), the research employed a convergent mixed-methods design. Quantitative data were collected from structured questionnaires administered to accountants, auditors, and IT managers across multiple industries, while qualitative insight was obtained from semi-structured interviews with key stakeholders. The findings revealed that although AIS adoption in Nigeria is gaining momentum, the integration of cloud computing remains partial and uneven. Though Companies acknowledged significant benefits such as cost efficiency, scalability, enhanced collaboration, and improved decision-making, persistent challenges—including high transition costs, inadequate infrastructure, cybersecurity risks, lack of skilled personnel, and regulatory uncertainty—continues to impede widespread adoption. Thematic analysis of interview has highlighted organizational culture, vendor trust, and regulatory ambiguity as key determinants of adoption. Triangulation of data confirmed both the opportunities and complexities of cloud-based AIS in the Nigerian context. The study concludes that cloud-based AIS can serve as a strategic resource for competitive advantage if supported by enabling infrastructure, policy frameworks, and capacity building. It recommends hybrid adoption strategies for Companies, stronger government regulations, improved training by professional accounting bodies, and further research on industry-specific adoption patterns. By bridging the gap between global discourse and local realities, this study contributes to both academic literature and practical solutions for advancing cloud-based accounting in Nigeria