CLOUD-BASED ACCOUNTING TECHNOLOGY AND INNOVATIVE EFFICIENCY OF ACCOUNTING EDUCATORS AMONG UNIVERSITIES IN RIVERS AND BAYELSA STATES

Abstract

The study determines Cloud-based Accounting Technology and Innovative Efficiency of Accounting Educators in Universities in Rivers and Bayelsa States. The researchers adopted a correlational survey research design for the study. The study was carried out in the public universities in Rivers and Bayelsa States which includes. The population of this study consisted of 31 respondents, made up of Business Education (Accountancy) lecturers. The sample size of this study is 31 Accounting Education lecturers in public universities in Rivers and Bayelsa States, which is the entire population of the study; therefore, census enumeration was employed. The adoption of the entire population for the study is because the researchers considered manageable for the study. The instruments were subjected to face and content validation. The research instruments was validated by two Business Educators and an expert in Measurement and Evaluation. Cronbach alpha was used to test the internal consistency of the instruments and the reliability levels were established as coefficient index from the clusters; 0.73, 0.78, 0.81, 0.76, 0.89, 0.71 with an aggregate value of 0.78 which shows the sets of instruments are suitable and reliable for this study. The researchers personally administered the instrument to the respondents. Data collected were analysed using Pearson’s Product Moment Correlation (PPMC) to answer the three (3) research questions and used in testing the three (3) null hypotheses formulated, at 0.05 level of significance with the aid of statistical packages in social science (SPSS). Based on the findings, the following conclusions were made; that Sage, Quickbook and Freshbook have a positive relationship with innovative efficiency of Accounting Educators in Universities in Rivers and Bayelsa States. It was recommended among others; that university management should provide regular training for Accounting Educators in order to improve their innovative competencies on cloud-based accounting technology