EFFICACY

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.