INTEGRATING ACCOUNTING INFORMATION TECHNOLOGY INTO POSTGRADUATE BUSINESS CURRICULA TO REDUCE SMALL AND MEDIUM ENTERPRISE FAILURE IN NIGERIA

Abstract

This position paper addresses the critical issue of high Small and Medium-sized Enterprise (SME) failure rates in Nigeria, attributing a significant portion of these failures to inadequate accounting competencies among entrepreneurs. Drawing upon existing literature and recent research, this paper argues for the urgent and comprehensive integration of Accounting Information Technology (AIT) competencies into postgraduate business education curricula in Nigeria. By equipping future entrepreneurs with advanced digital accounting skills, such as proficiency in digital accounting software, cloud accounting, and data analytics, the paper posits that the sustainability and growth of Nigerian SMEs can be significantly enhanced, thereby contributing to national economic development and job creation