Martyrs Elizabeth2026-09-062026-09-062026-06-16https://hdl.handle.net/20.500.12311/3650UndergraduateThe rapid digitalization of financial processes has made EDM a critical component of modern accounting practice. This study investigates the KAP OF Accountants towards EDM with the aim of assessing their preparedness to operate in a technology driven financial environment Using a descriptive cross sectional research design, data was collected from professional accountants. The study was anchored on the Technology Acceptance Model to explain the factors influencing EDM adoption Findings reveal that many accountants possess basic to moderate Knowledge of EDM tools such as cloud accounting software, electronic document management systems and data analytics platforms, significant knowledge gaps exist regarding data security protocols, regulatory compliance for e-records and advanced features of accounting information systems. The study concludes that inadequate training, limited organizational IT support and weak enforcement of e- record regulations are major barriers to effective EDM among accountants. It recommends targeted continuous professional development programs by integration of EDM modules in accounting curricula and stronger instructional policies on data governance to bridge the knowledge practice gap.enDissertation