Abstract

The study examined digital accounting in internet infrastructure with emphasize on distributed ledger technology and cloud accounting. The empirical study adopted a descriptive survey design. A questionnaire was used for data collection in a sample size of 121 selected randomly from the staff and students of Imo State Polytechnic, Omuma. The data collected from the respondents were analyzed with the frequency distribution table and chi-square (x2) statistical technique. The findings revealed the imperativeness of accounting technology in internet for future accounting practitioners. In other words, cloud accounting and distributed ledger technology has significant effect with digital accounting in internet infrastructure. The study, therefore, recommended among others that accounting practitioners should adopt these accounting technologies in internet to enhance efficient application of accounting skills in this 21st century technological domain. Further study can be carried out on the topic using more sophisticated statistical tools to analyze the relevant data.