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

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 (χ²). 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.