INFLUENCE OF INFORMATION COMMUNICATION TECHNOLOGY ON THE ROLE OF ACCOUNTANTS IN NIGERIA

Thesis Abstract

The study was to substantiate the influence of ICT on the role of accountants and find out if Accountants are still relevant. In this study, five performance proxies were considered. The main objective was to determine the extent to which Information Communication Technology has influenced the role of Accountants and the specific objectives sought were to ascertain the relevance of Accountants, ascertain the impact of ICT on Accountants performance, evaluate the degree to which ICT had influenced their involvement in decision making process, examine if Accountants still add value to their work. The requisite data for this study were extracted from the questionnaire administered to four sectors of the economy. Other data were collected from books, journals and websites. Data were analysed using correlation coefficient, T-test and use of simple regression analysis at 0.05 probability level of acceptance. The Cronbach’s alpha was used to test the reliability of instrument and a value of 0.635 was derived. The result revealed that Information Communication Technology has influenced the role of Accountants in Nigeria and it was recommended among others that for Accountants to remain relevant in the information age, they must embrace ICT. The contribution to knowledge was that inspite of the impact of ICT on Accountants, yet we still need Accountants with knowledge, skill and abilirties to interpret data for informed decision making.