Digital Technology and Sustainability Accounting Practices: An Analysis of Selected Firms in Southwest, Nigeria
This study examines the effect of digital technology and sustainability accounting practices among selected industrial and consumer goods firms in Southwest Nigeria. Digital technology was proxied using digital financial data management tools and communication technologies. A cross sectional survey research design was adopted, and data were collected from 386 accountants across twenty firms using a structured questionnaire. Data were analysed using multiple regression analysis. The findings reveal that digital technology has a statistically significant positive effect on sustainability accounting practices. Specifically, digital financial data management tools and communication technologies significantly improve sustainability accounting practices. The study concludes that digital technology enhances sustainability accounting practices in Nigerian firms. It therefore recommends increased investment in digital accounting systems and capacity development for accounting professionals. Keywords: Digital Technology, Sustainability, Accounting Practices, Firms
Keywords: Keyword: Integrating, Digital Technology, Sustainability, Accounting Practices, Firms
Citation: Adebisi, E.A., Olu-akinola, F.R. & Lamidi, W.A. (2026). Digital Technology and Sustainability Accounting Practices: An Analysis of Selected Firms in Southwest, Nigeria. International Journal of Innovative Research in Accounting and Sustainability, 11(1), 150-160.