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Author(s): Sunday Otuya, Nelson O. Egware, Joseph E. Eginiwin, Godwin Ofeimun, Fidelis Akporien.

Volume/Issue: Volume 4 , Issue 2 (2021)

Abstract:

The study was carried out to assess ICT proficiency of accounting practitioners as one of the contemporary challenges facing the accounting profession and education in Nigeria. The study was anchored on the Technology Acceptance Model (TAM) and adopted the survey research design. The population of the study consists of accounting practitioners in Delta State. Data were collected through questionnaires. Using a purposive sampling method, 80 accounting practitioners made up lecturers and chartered accountants (in practice) were selected for the study. Descriptive statistics was used to assess the level of proficiency while an independent sample t-test was used to examine the difference in level of proficiency. The study found proficiency in usage of software packages to include Microsoft Word - 100%; Excel spreadsheet - 76%; PowerPoint presentation - 78%; QuickBooks - 38%; Sage (any version) - 42% and XBRL - 8%. The study also found a significant difference in level of proficiency (usage) between accounting lecturers and practicing chartered accountants. The study revealed that practicing chartered accountants are more ICT savvy than accounting lecturers. The policy implication is that lecturers who are supposed to bequeath ICT competencies on future accountants are deficient hence accounting graduates will face challenges bracing up to the technological advancements of the 21st century. The study recommends amongst others that regulatory authorities such as the National Universities Commission (NUC) and the National Board for Technical Education (NBTE) should make having an accounting laboratory and ICT compliant lecturers a precondition for accreditation.

Keywords:

Information Communication Technology, Accounting Information System, Accounting Profession, Technology Acceptance, Accounting Software.

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