- 1,2 Naali Sadisu & 1,3 Yussuf Yakubu*
- Federal University of Education, Zaria
This study investigates the deployment and impact of
technology-enhanced learning (TEL) tools in accounting education across
Nigerian tertiary institutions. Employing a mixed-methods approach, the
research integrates quantitative survey data from 350 students and 45
instructors with qualitative insights from faculty interviews. Results reveal a
significant improvement in students’ practical competencies—specifically, a 15%
increase—among those exposed to TEL interventions (β = 0.42, p < 0.01). Nonetheless,
the uptake of advanced TEL tools remains restricted, with institutional
resistance (37%) and inadequate faculty training (52%) recognized as
significant obstacles. The study recommends comprehensive strategies, including
curriculum reform, targeted faculty development, and policy innovation, to
align accounting education with the evolving demands of the digital economy.
