Leveraging Digital Technologies to Enhance Transparency and Efficiency in Executors’ Accounting Practices

Abstract

This study investigates the extent to which digital technologies can enhance transparency and efficiency in the accounting practices of executors within Nigeria’s probate system. Through a mixed-methods approach involving structured questionnaires and key informant interviews across three Nigerian states, the research revealed a high level of awareness of digital tools among legal and probate professionals but a significantly low rate of adoption. Statistical analysis confirmed a strong positive relationship between digital tool usage and improved transparency in executor practices. However, institutional resistance, poor infrastructure, absence of legal frameworks, and digital illiteracy hinder widespread implementation. The study concludes that integrating digital tools into estate administration can significantly improve accountability, prevent fraud, and build trust among stakeholders. It recommends targeted legal reforms, investment in probate digitization, and digital literacy initiatives to modernize executor functions and uphold fiduciary responsibility.