THE EFFECT OF INFORMATION AND COMMUNICATION TECHNOLOGY ON ACCOUNTING EFFICIENCY IN NIGERIA
Authors: Emeka Obi Uchechukwu
DOI: 10.5281/zenodo.17423025
Published: October 2024
Abstract
<p><em>This study examines the effect of Information and Communication Technology (ICT) on accounting practices in Nigeria. The objectives were to determine how ICT impacts the efficiency of accounting practices and to assess whether its application ensures timely delivery of accounting work. Using a survey research design, data were collected via structured questionnaires and analyzed with a five-point Likert scale. Hypotheses were tested using ANOVA with the aid of SPSS version 20.0. Findings indicate that the application of ICT positively influences the efficiency of accounting practices and ensures timely delivery of accounting tasks in Nigeria. Based on these results, the study recommends that accounting professionals fully integrate ICT into all aspects of their practice to enhance effectiveness. Additionally, it is suggested that staff training and knowledge enhancement in ICT be prioritized to further improve timely and accurate delivery of accounting work.</em></p>
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