The rapidly evolving nature of emerging technologies, and the transformative and disruptive tendencies offered by these are reshaping professional activities, operations and functions as well as value creation.

Exploring the wide ranging implications of the use of multiple emerging technologies by professional accountants, Social Media and Cloud Technology Use in Accounting providing illuminating insights in an exploratory study that reviews emerging technologies within an developing economy.

Femi Oladele and Timothy Oyewole present a robust analysis of the literature surrounding established concepts and constructs within Accounting and explore changes for training and the wider framework for all areas of Accounting practice.The results of an in-depth predictive and interpretive value-analyses of Accountants’ Training Framework (ATF) and Perception (PCT) on professional accountants’ use of SoMoClo technologies are presented.

The book offers reviews of existing theories presented alongside a brand new theoretical framework, drawing on interdisciplinary approaches to define new conceptual understandings of this fast moving business area.