EYESAN LESLIE DABOR

This study examined accountants’ perceptions, challenges, and readiness toward the adoption of disruptive technologies in Nigeria, focusing on how factors such as perceived usefulness, ease of use, training and support, perceived risk, and organizational readiness influence technology acceptance. The study adopted the Technology Acceptance Model (TAM) as its theoretical foundation, emphasizing the interaction between perceived usefulness and perceived ease of use in determining technology adoption behavior. A structured questionnaire was administered to 383 ICAN and ANAN members. The data collected were analyzed using descriptive and inferential statistics, including multiple regression analysis, with the aid of the Statistical Package for the Social Sciences (SPSS, version 25). Findings revealed that perceived usefulness and ease of use significantly enhance accountants’ acceptance and utilization of disruptive technologies. Additionally, training availability, top management support, and organizational readiness were found to positively influence technology adoption, while perceived risks such as job insecurity and data privacy concerns had a negative but statistically significant relationship with adoption. The study concluded that accountants’ readiness to embrace disruptive technologies largely depends on adequate organizational infrastructure, supportive leadership, and effective digital competency development. It recommended that accounting bodies and firms invest in continuous digital upskilling programs, strengthen technological support systems, and promote innovation-driven cultures to maximize the benefits of emerging technologies in accounting practice.

This study investigated the value relevance of sustainability reporting in the Nigerian banking sector, focusing on whether Environmental, Economic, Social, and Governance (EESG) disclosures influence the share prices of listed commercial banks. The main objective was to determine if sustainability information affects market valuation and investor decision-making in an emerging economy context. Specifically, the research examined the effects of environmental, economic, social, and governance disclosures on the share price of listed banks in Nigeria. The study adopted an ex-post facto research design and applied the Ohlson (1995) Price Model as the analytical framework. Secondary data were obtained from the published annual reports and
sustainability disclosures of eight listed banks over a five-year period (2019–2024), producing 56 firm-year observations. The variables analyzed included Book Value per Share (BVPS), Earnings per Share (EPS), Sustainability Reporting Index (SR), Firm Size (SIZE), Leverage (LEV), and Return on Assets (ROA). Descriptive statistics, correlation analysis, and multiple regression
techniques were employed, with diagnostic tests (VIF, Breusch–Pagan, Jarque–Bera, and Durbin–Watson) used to confirm model validity. The findings revealed that Book Value per Share (BVPS) has a strong positive and statistically significant effect on share price, indicating that investors rely heavily on tangible asset strength in valuing banks. Conversely, Earnings per Share (EPS), Sustainability Reporting Index (SR), Firm Size (SIZE), Leverage (LEV), and Return on Assets (ROA) showed statistically insignificant
relationships with share price. This implies that while Nigerian banks increasingly disclose EESG information, such sustainability reporting has not yet attained meaningful value relevance in market valuation due to limited investor responsiveness, weak regulatory enforcement, and low sustainability awareness. The study concludes that sustainability reporting in Nigeria’s banking sector remains at a developmental stage and has not become a major determinant of investor decisions. It recommends that regulators such as the Central Bank of Nigeria (CBN) and the Nigerian Exchange Group (NGX) strengthen disclosure standards and enforcement mechanisms. Banks are encouraged to enhance the quality and credibility of their sustainability reports, while investors
should be educated on the financial implications of EESG information. These measures would improve transparency, comparability, and the overall value relevance of sustainability reporting within the Nigerian financial market