Exploring the Integration of Emerging Technologies in Promoting Inclusive Learning Environments in Accounting Education in Nigerian Schools

Williams; Hannah Ore-Ofe; Kasumu; Rebecca Yinka

doi:10.56201/wjimt.v9.no10.2025.pg163.173

📄 Download Paper

Exploring the Integration of Emerging Technologies in Promoting Inclusive Learning Environments in Accounting Education in Nigerian Schools

Williams, Hannah Ore-Ofe, Kasumu, Rebecca Yinka

Abstract

This study investigated the integration of emerging technologies in promoting inclusive learning environments within Accounting Education in Nigerian secondary schools. A descriptive survey research design was employed, involving a sample of 462 accounting teachers selected from inclusive secondary schools across Bayelsa State using stratified and simple random sampling techniques. Data were collected using a structured questionnaire titled Emerging Technologies and Inclusive Education Questionnaire (ETIEQ), validated by experts and tested for reliability using Cronbach’s Alpha (0.70). Data were analyzed using mean, standard deviation, Pearson Product Moment Correlation (PPMC), independent t-test, and Chi-square (?²). Findings revealed that accounting teachers demonstrated moderate utilization (Mean = 3.01) of emerging technologies, primarily limited to multimedia and online collaborative tools, while the use of advanced technologies such as Artificial Intelligence (AI) and Virtual Reality (VR) remained low. Teachers exhibited a high level of awareness and moderate competence (Mean = 3.70), but faced major challenges including inadequate infrastructure, insufficient training, and poor internet connectivity (Grand Mean = 4.16). The study concluded that effective integration of emerging technologies in inclusive accounting education depends on teachers’ digital literacy, institutional support, and infrastructural development. It recommended continuous professional development, improved resource provision, and curriculum reform to enhance inclusive and technology-driven accounting instruction.

Keywords

Emerging technologiesInclusive educationAccounting educationTeachers’

References

Abdulsallam, A., & Bamidele, F. (2020). Teachers’ exposure to assistive technology and its influence on inclusive education practices in Nigeria. International Journal of Inclusive Education Research, 6(4), 85–97. Abejide, A., Aneetha, P., & Solomon, T. (2025). Enhancing teachers’ awareness and competence in emerging educational technologies for inclusion. Contemporary Educational Research Journal, 14(1), 33–49. Abeysekera, L. (2024). Awareness without reinforcement: The missing link in technology- supported inclusive classrooms. Journal of Educational Innovation and Inclusion, 9(2), 27–42. Al-Azawei, A., Serenelli, F., & Lundqvist, K. (2019). Universal Design for Learning (UDL): A content analysis of peer-reviewed journal papers from 2012 to 2015. Journal of the Scholarship of Teaching and Learning, 19(3), 39– https://doi.org/10.14434/josotl.v19i3.24167 Albalhareth, H., & Saleem, M. (2023). Barriers to adopting emerging technologies in accounting education: Evidence from developing countries. Journal of Accounting Education and Practice, 18(3), 114–129. Alhabahbe, F., & Alhadidi, M. (2022). Teachers’ professional development and its impact on technology integration in inclusive classrooms. International Journal of Educational Technology and Learning, 12(5), 56–70. Asongu, S. A., Adegboye, A., Ejemeyovwi, J. O., & Umukoro, O. (2021). Digital technology adoption and pedagogical inclusion among accounting teachers in Nigeria. African Journal of Accounting Education, 9(2), 23–38. Ellis, R. (2020). Teacher attitudes toward innovation and technology adoption in inclusive classrooms. Educational Research Review, 7(1), 12–25. Federal Republic of Nigeria. (2014). National Policy on Education (6th ed.). Nigerian Educational Research and Development Council (NERDC). Ibrahim, A., Sallah, M., & Rashid, Y. (2020). ICT awareness and competence among Nigerian teachers: Implications for inclusive education. African Journal of ICT in Education, 5(2), 42–58. Nasyrova, A., & Muller, R. (2023). Policy gaps and the challenges of technology integration in inclusive education. International Review of Education and Technology Policy, 11(3), 97–113. Ogunode, N. J., & Abubakar, M. (2020). Assessment of teachers’ competence in the use of digital technologies for inclusive teaching in Nigeria. Journal of Educational Assessment and Policy Studies, 10(1), 55–69. Okoye, K., & Adigwe, J. C. (2021). Barriers to technology integration in inclusive education: Implications for teacher training in Nigeria. African Journal of Educational Technology, 6(2), 45–57. Okwuosa, T. (2021). Infrastructural inequality and its effects on ICT integration in Nigerian education. Journal of Educational Development and Policy, 8(2), 76–90. Olutoye, A. M., & Olatoye, R. A. (2018). Challenges of assistive technology integration in Nigerian secondary schools. Nigerian Journal of Special Education, 12(1), 44–58. Orser, B., Riding, A., & Li, Y. (2019). Accessibility and assistive technology in education: Global challenges and local solutions. International Journal of Inclusive Technology, 15(4), 201–219. Osuji, U. L., & Nwoke, E. (2019). Professional development and ICT integration among secondary school teachers in Nigeria. African Journal of Teacher Education, 8(3), 65–79. Praven, S., & Ramzan, A. (2024). Theoretical inclusion versus practical application: Digital technology in Nigerian classrooms. Journal of Inclusive Education Studies, 13(1), 48–62. Samaniego López, C., Orrego Riofrío, J., Barriga-Fray, E., & Paz Viteri, M. (2025). Inclusive education and technological adaptation: Perspectives from developing nations. Education and Inclusion Journal, 17(2), 77–95. Sánchez-Gordón, S., & Luján-Mora, S. (2022). Emerging technologies for inclusive education: Trends and challenges. Education and Information Technologies, 27(5), 6421– https://doi.org/10.1007/s10639-022-10939-3 Sithole, S., Datt, P., De Longe, T., & Tharapos, M. (2021). Curriculum rigidity and innovation in accounting education: Implications for inclusivity. Accounting Education Review, 31(1), 102–119. Ugwu, C., Ezeabii, A., & Ugwunwoti, F. (2020). Infrastructural challenges in ICT integration in Nigerian schools: A case for policy reform. Nigerian Journal of Educational Technology, 7(2), 55–68. UNESCO. (2023). Education for sustainable development and global citizenship: Progress towards SDG United Nations Educational, Scientific and Cultural Organization. https://unesdoc.unesco.org

Exploring the Integration of Emerging Technologies in Promoting Inclusive Learning Environments in Accounting Education in Nigerian Schools

Abstract

Keywords

References

More Articles from WORLD JOURNAL OF INNOVATION AND MODERN TECHNOLOGY