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 Questionnaireâ€
(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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