Factors Affecting Cloud ERP and Big Data Analytics (BDA) Adoption in Nigeria: Perception of Accountants in Nigeria

Abstract

The purpose of this paper is to examine the factors that influence the adoption of cloud ERP and BDA in Nigeria by combining the Diffusion of Innovation theory (DOI) and the Technology-Organization-Environment (TOE) framework. The eight factors examined in this study are relative advantage, complexity, compatibility, trialability, observability, ICT infrastructure, top management support, and regulatory environment. A questionnaire‐based survey was used to collect data from 156 accounting lecturers belonging to academic institutions in southeast Nigeria. Relevant hypotheses were derived and tested by multiple regression analysis. The findings revealed that relative advantage, compatibility, trialability, and top management support, firm size have a significant effect on the adoption of cloud ERP and BDA at 5% and 10% respectively. Complexity, ICT infrastructure and regulatory environment are negatively associated with cloud ERP and BDA adoption. The research was conducted from the perspective of academia, which may limit the generalisability of the findings. The findings offer insights into factors that influence the adoption of cloud ERP and BDA in the Nigerian context such a better understanding can inform policymakers and decision-making in organisations. The research contributes to the literature using the TOE and DOI frameworks to identify the implication of technology-based cloud ERP and BDA computing through the use of a wide range of variables.

Received: 11 December 2023 | Revised: 13 June 2024 | Accepted: 15 July 2024

Conflicts of Interest 

The authors declare that they have no conflicts of interest to this work.

Data Availability Statement

The data that support this work are available upon reasonable request to the corresponding author.