Ahannaya
Papers
1
Total Citations
2
H-Index
1
About
Dr. Ahannaya is a leading voice in the intersection of accounting technology and institutional governance, with a focused research agenda on the digital transformation of professional accounting bodies in Nigeria. Their most-cited work, "Disruptive Accounting Technology and Institutional Efficiency of Professional Accounting Institutes in Nigeria" (2023), tackles a critical challenge: the failure of accounting practitioners and institutes to adopt and adapt to disruptive technologies. By identifying this adoption gap as a primary driver of institutional inefficiency, Ahannaya provides a foundational framework for understanding how technological inertia undermines professional standards and operational effectiveness. With 2 citations, this paper serves as a pivotal reference for scholars and policymakers seeking to modernize accounting practices in emerging economies. Ahannaya’s contributions are particularly notable for bridging the gap between theoretical technology adoption models and the practical realities of professional institutes, offering actionable insights for improving regulatory efficiency and practitioner competence. Their work is essential reading for students and researchers interested in the socio-technical dynamics of accounting reform in developing contexts.
Research Focus
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Top Papers
- 1