Environmental Accounting readiness of SMEs: Barriers to Adoption and Digital solutions in Plateau State

This study examined the environmental accounting readiness of small and medium enterprises (SMEs) in Plateau State, with specific focus on barriers to adoption and digital solutions. A cross-sectional survey research design was adopted. The population comprised 15,250 SMEs in Plateau State, from which a sample size of 390 respondents was determined using the Yamane formula. Data were collected through structured questionnaires administered to SME owners, managers, accountants, and operational staff. Out of the 390 questionnaires distributed, 376 were validly retrieved, representing a 96.4% response rate. Data were analyzed using descriptive statistics and multiple regression analysis with SPSS version 26. The findings revealed that barriers significantly hinder the adoption of environmental accounting among SMEs in Plateau State and digital accounting solutions significantly improve environmental accounting readiness among SMEs in Plateau State. It recommended regular training in environmental accounting and digital tools, and the adoption of scalable cloud-based accounting platforms integrated with environmental reporting features.