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Tokoni Stephen Ogoriba

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Review Open access Sep 2026

Cloud-Based Accounting and Real-Time Financial Reporting: An Institutional Reorientation of Accounting Practice

No doubt the evolving incursion of cloud-based accounting systems and real-time financial reporting (RTFR) has significantly altered the technological and organizational foundations of accounting practice. While, the extant research has largely framed these developments in terms of efficiency gains, cost reductions, an...

S. Ogoun, Tokoni Stephen Ogoriba · 0 citations

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