The COVID-19 pandemic accelerated the global shift to remote work, reshaping organisational
practices and exposing both opportunities and challenges for businesses, particularly in
developing economies such as Nigeria. Despite its growing relevance, research on how
Nigerian businesses adapt to remote work in the post-pandemic era remains limited. This study
addresses this gap by providing a contextual analysis of remote work adoption in Nigeria.
Drawing on the Technology Acceptance Model (TAM), Contingency Theory, and Resource-