DIRECTORY OF OPEN ACCESS JOURNAL

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IMPACT OF ICT ON GENERATION OF ACCOUNTING INFORMATION IN NIGERIA

The study assessed the impact of ICT on generation of accounting information in Nigeria. The population of this study consisted of all accountants with ICT skills and efficiency in Akwa Ibom State civil service and auditing firms. The study adopted a survey research design while stratified random sampling technique was used in selecting the respondents. The instrument for data collection tagged “Quality Assurance and Quality Accounting Teachers Questionnaire” (QAQATQ)” was administered to the respondents and used for the study. The instrument was vetted by the researcher’s supervisor who is an expert in the field before the reliability test was conducted which produced the reliability coefficient of 0.75 proving the instrument to be reliable for the study. Data collected were analyzed using Chi-square analysis. From the results of the data analysis; There is significant influence of ICT on speedy creation of accounting information. There is significant impact of ICT on quick access to accounting information. . It was therefore recommended that accountants should adopt the use of ICT on accounting practice in Nigeria, as this improves greater speed, accuracy, timeliness and cost will be cut down on their task as a professional.
Emmanuel Alloysius Udokang
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