INFLUENCE OF DIGITAL ACCOUNTING SKILLS ON ACCOUNTPRENEURIAL INTENTIONS OF BUSINESS EDUCATION STUDENTS IN LAGOS STATE UNIVERSITIES

Abstract

This study examined the influence of digital accounting skills on the accountpreneurial intentions of business education students in Nigerian universities. The research specifically sought to: assess the extent to which students possess digital accounting skills, evaluate their level of accountpreneurial intention, identify factors limiting entrepreneurial development, and determine the relationship between digital accounting skills and accountpreneurial intentions. A descriptive survey design was adopted, involving 129 undergraduate business education students across selected Nigerian universities. Data were collected using structured questionnaires and analysed through descriptive statistics and Pearson correlation. Findings revealed that students demonstrated moderate competence in digital accounting skills, with strengths in data visualisation and communication of financial insights, while ERP systems, cloud applications, AI/automation awareness, and cybersecurity practices were notably weak. Similarly, accountpreneurial intentions were generally low, except for items reflecting independence from salaried employment and the use of technology to reach clients. Major limiting factors included lack of funding, inadequate infrastructure, insufficient practical exposure, and limited mentorship opportunities. Correlation analysis showed mostly weak and non-significant relationships between digital accounting skills and accountpreneurial intentions, except for the communication of financial insights, which exhibited a positive and significant relationship. Based on these findings, it is recommended that Nigerian universities strengthen curriculum implementation, provide adequate infrastructure and digital tools, and establish mentorship and support systems to enhance accountpreneurial readiness among students.