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Impact of Information Communication Technology on Accounting Practice in Nigeria

Impact of Information Communication Technology on Accounting Practice in Nigeria

ABSTRACT

This research work explored the impact of accounting practice in Nigeria. All accounting firms in Enugu state was the study population. Frequencies, Percentages, Tables and Charts were used to present obtained data. The Chi-Square test of independence and association was employed in testing the statistical significance of the null hypothesis. After subjecting each hypothesis under test, findings revealed that there is a significant relationship between job proficiency and the use of ICT, and that the adoption of ICT in the practice of accounting has significant benefit. Hence, it was concluded that application of ICT has effect on efficiency of accounting practices in Nigeria and thus preparers of accounting information should adopt ICT in all aspect of accounting practice for effectiveness and transparency.

Keywords: Information Communication Technology (ICT); Accounting Practices; Job Proficiency; Nigeria

Authorship

Okafor, Victor Ikechukwu, PhD.1; Egiyi, Modesta Amaka, PhD.2
1Department of Accounting, College of Management
Michael Okpara University of Agriculture, Umudike
2Department of Accounting and Finance
Godfrey Okoye University

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