Digital Transformation in Financial Accounting Education: Challenges of Implementing Computerised Accounting Systems (CAS) in Tertiary Institutions

Abstract

This study examines the institutional, technical, and operational barriers hindering effective implementation of Computerised Accounting Systems (CAS) in tertiary institutions. Adopting a descriptive survey research design, primary data were collected from a purposively selected sample of 123 accounting educators and IT administrators across selected public and private tertiary institutions. The study integrates the Technology Acceptance Model (TAM) and Institutional Theory as its theoretical framework. A structured 22-item, 5-point Likert-scale questionnaire was administered. Multiple linear regression analysis revealed that the model explained 71.4% of the variance in CAS implementation success (R² = 0.714, Adjusted R² = 0.702, F(3,116) = 96.42, p < 0.001). Technical infrastructure quality emerged as the strongest predictor (β = 0.537, t = 8.391, p < 0.001), followed by faculty training and operational competency (β = 0.339, t = 6.647, p < 0.001), and institutional management support and funding (β = 0.211, t = 4.395, p = 0.001). These findings indicate that infrastructure deficiencies, inadequate faculty upskilling, and insufficient management commitment constitute critical bottlenecks to successful digital transformation. Effective CAS implementation requires more than software acquisition; it demands systemic resolution of deep-rooted institutional weaknesses. Recommendations include comprehensive ICT infrastructure overhaul, mandatory continuous faculty development programmes with cyber security components, increased budgetary allocation for digital initiatives, and strategic partnerships with accounting software vendors.