Challenges Facing Kenyan Accountants in Implementing Digital Accounting Platforms and Strategies for Overcoming Them
DOI:
https://doi.org/10.61132/ijems.v2i4.998Keywords:
Digital Accounting, Implementation Challenges, Kenya, Professional Training, Resistance To ChangeAbstract
Indubitably, digital accounting platforms have proven to be a key element in financial management, especially in the contemporary era. They not only promise but guarantee improved accuracy, analytical depth, and reduced delays. In Kenya, the popularity of cloud-based accounting, AI-powered analytics, and enterprise-resource modules is quickly growing, although adoption still remains uneven across organization sizes, regions, and sectors. This journal’s primary objective was to explore the numerous challenges Kenyan accountants encounter when implementing digital accounting platforms and the strategies they utilize to address and overcome these challenges. Regarding methodology, the paper reviews the existing body of literature, including expert reviews, policy documents, and professional reports, to evaluate six critical barriers: infrastructural limitations, change resistance, financial constraints, human capital shortages, ambiguities in ethical and regulatory areas and the challenges that impact technical integration. It also includes a discussion of the most practical plans of action that practitioners in the field of accounting can employ to adapt to the current and ever-evolving landscape. This thorough analysis concludes that the sustainable digitalization of the accounting sector in Kenya highly depends on a concerted effort from educational institutions, industry stakeholders, government agencies, and professional bodies. It provides pragmatic recommendations for policymakers and provides suggestions for areas of further research, with a deep emphasis on phased implementation, capacity building, across-the-board empirical research, boosted investment in critical and resilient infrastructure, and functional governance frameworks.
Downloads
References
Almeida, F. (2024). Causes of failure of open innovation practices in small- and medium-sized enterprises. Administrative Sciences, 14(3), 50. https://doi.org/10.3390/admsci14030050
Balamurugan, A., Krishna, M. V., Bhattacharya, R., Mohammed, S., Haralayya, B., & Kaushik, P. (2022). Robotic process automation (RPA) in accounting and auditing of business and financial information. The British Journal of Administrative Management, 58(157), 127–142.
Business Daily Africa. (2025). Why accounting firms are steering clear of AI integration in Kenya. Business Daily Africa.
Celestin, M. (2024). Ethical implications of artificial intelligence in accounting practices: A Rwandan perspective. International Journal of Current Research and Modern Education (IJCRME), 9(2), 57–65.
Celestin, M., & Vanitha, N. (2020). The future of accounting: Trends that will transform the industry. International Journal of Advanced Trends in Engineering and Technology (IJATET), 5(2), 34–42.
Chang, Y. W., & Chen, J. (2025). An empirical investigation of critical success factors in implementing digital transformation. Technological Forecasting and Social Change, 217, 124161. https://doi.org/10.1016/j.techfore.2025.124161
Charoenwong, B., Kowaleski, Z. T., Kwan, A., & Sutherland, A. G. (2024). RegTech: Technology-driven compliance and its effects on profitability, operations, and market structure. Journal of Financial Economics, 154, 103792. https://doi.org/10.1016/j.jfineco.2024.103792
Chepkorir, F., & Kariuki, G. (2024). Digital transformation and quality of financial reporting in Nairobi City County Government, Kenya. SSRN. https://doi.org/10.2139/ssrn.4948536
Communications Authority of Kenya. (2024). Annual sector statistics report. Communications Authority of Kenya.
Cosa, M. (2024). Business digital transformation: Strategy adaptation, communication and future agenda. Journal of Strategy and Management, 17(2), 244–259. https://doi.org/10.1108/JSMA-09-2023-0233
GrowthStack. (2024). The challenges of digitalization in accounting. https://www.growthstack.gs/the-challenges-of-digitalization-in-accounting/
Gyamera, E., Abayaawien Atuilik, W., Eklemet, I., Adu-Twumwaah, D., Baba Issah, A., Alexander Tetteh, L., & Gagakuma, L. (2023). Examining the effect of financial accounting services on the financial performance of SMEs: The function of information technology as a moderator. Cogent Business & Management, 10(2), 2207880. https://doi.org/10.1080/23311975.2023.2207880
Haber, L., & Carmeli, A. (2023). Leading the challenges of implementing new technologies in organizations. Technology in Society, 74, 102300. https://doi.org/10.1016/j.techsoc.2023.102300
Ifada, L. M., & Komara, A. (2023). Digital literacy and the changing landscape of the accounting profession: The role of technology adoption model. Jurnal Kajian Akuntansi, 7(1), 125–141. https://doi.org/10.33603/jka.v7i1.8454
Institute of Certified Public Accountants of Kenya (ICPAK). (2023). Continuous professional development (CPD) framework: Digital competencies for accountants. ICPAK.
Kauma, J. G., Irerib, W. N., & Olweny, N. O. (2022). Challenges facing coherent digitization of government processes across all policy areas and levels of government to enhance efficient public service delivery in Kenya. Social Science and Psychology, 111, 220–228. https://doi.org/10.47119/IJRP10011111020224034
Kinyua, M., & Githinji, C. (2021). The effect of digital skills on accounting performance among SMEs in Nairobi County. African Journal of Business Research, 9(4), 89–102.
Kipkirui, F. M. (2024). Assess factors influencing adoption of digital transformation among manufacturing sector firms in Nairobi region (Doctoral dissertation, Strathmore University).
Koros, K. K. (2024). Emerging technologies in Kenya’s financial sector: Myths versus reality.
Kruskopf, S., Lobbas, C., Meinander, H., Söderling, K., Martikainen, M., & Lehner, O. (2020). Digital accounting and the human factor: Theory and practice. ACRN Journal of Finance and Risk Perspectives, 9(1), 1–17. https://doi.org/10.35944/jofrp.2020.9.1.006
Liu, H. (2025). Research on financial sharing and accounting information quality under the background of big data information. International Journal of e-Collaboration (IJeC), 21(1), 1–19. https://doi.org/10.4018/IJeC.387828
Mwambia, E. (2015). Factors affecting adoption of technological innovation in Kenya: A case of Kenya Revenue Authority Medium Taxpayers Office (Doctoral dissertation, United States International University–Africa).
Ngahu, S., & Waweru, C. N. (2025). Exploring the drives of accrual accounting adoption in Kenya's public sector. International Journal of Research and Innovation in Social Science. https://doi.org/10.47772/IJRISS.2025.903SEDU0316
Omar, N. A. (2023). Effect of technological innovations on accounting practices efficiency in Kenya. African Journal of Commercial Studies, 3(2), 118–126.
Omoteso, K. (2021). The impact of technology on accounting and auditing: Emerging trends. Routledge.
Otieno, P., & Karanja, L. (2023). Barriers to digital accounting adoption among SMEs in Kenya. East African Journal of Economics, 5(1), 33–49.
Ronalds & Co. (2025). The impact of digital transformation on accounting: A new era of efficiency and innovation. https://ronalds.co.ke/the-impact-of-digital-transformation-on-accounting-a-new-era-of-efficiency-and-innovation/
Santos, A., Martins, J., Pestana, P. D., Gonçalves, R., São Mamede, H., & Branco, F. (2024). Factors affecting cloud computing adoption in the education context: Systematic literature review. IEEE Access, 12, 71641–71674. https://doi.org/10.1109/ACCESS.2024.3400862
Thennakoon, S. T. M. M., & Rajeshwaran, N. (2022). Accounting information system and financial performance: Empirical evidence on Sri Lankan firms. International Journal of Accounting and Business Finance, 8(1). https://doi.org/10.4038/ijabf.v8i1.115
Xiong, X., Zheng, R., Liu, Y., & Huang, X. (2024). International accounting network memberships and audit fees: Evidence from China. PLOS ONE, 19(1), e0296304. https://doi.org/10.1371/journal.pone.0296304
Zare, L., Ali, M. B., Rauch, E., & Matt, D. T. (2025). Navigating challenges of small and medium-sized enterprises in the era of Industry 5.0. Results in Engineering, 106457. https://doi.org/10.1016/j.rineng.2025.106457
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 International Journal of Economics and Management Sciences

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.


