This study examines the effect of electronic financial reporting skills on the financial reporting culture of educated smallholder entrepreneurs. A descriptive survey approach was adopted using staff of Nigerian Army University Biu who engage in farming and other entrepreneurial ventures. Data were collected through electronically distributed structured questionnaires and analysed using descriptive and inferential statistics. Findings reveal that e-financial reporting technology has an insignificant positive effect on financial reporting culture. The study recommends seminars and workshops to improve electronic financial reporting skills among entrepreneurs.
