KOGI STATE
Faculty of Management Sciences
Journal of MANAGEMENT
ISSN: 3212 - 3122
Aliusman Mamuda & Mohammed Yusuf
Abstract
The extent of considerable services being provided by the professional accountants in Nigeria makes their roles to be subjected to changes with the change of time, business and economic policies. This study was conducted to examine the impact of globalization and Information and Communication Technology (ICT) on the practice of Accountancy Profession in Nigeria. The data for the study were collected mainly from questionnaire. The analyses and interpretations from this work were strictly based on the information obtained from selected practicing professional accountants in Nigeria. The population for this study is professional accountants in North East Nigeria. A sample size of 182 professional accountants in public practice, private sector, audit firms and sole practitioners was selected from the North East Nigeria using random sampling technique. One hundred and eighty two (182) copies of questionnaire were successfully filled and retrieved. The study discovered that professional accountants in audit firms are equipped with ICT and knowledge of global financial practice. However, the study discovered that other professional accountants working in public or private sectors are not properly equipped with ICT and global financial practice. The study recommends among others that professional accountants must ensure that they acquire basic technical knowledge, conceptual understanding, analytical skills, intellectual ability and sound communication skills. They should also be proactive in approach and always ready to face challenges of the financial world through efficient and relevant ICT training. This can also be achieved through engaging in acquiring training and re-training from their professional bodies and proficient ICT centres as well as reading widely to be conscious of the global financial practice and technological advancement.
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Keywords
ICT, Globalisation, Professional Accountants, Technological Advancement
Full Article

IMPACT OF GLOBALIZATION AND INFORMATION COMMUNICATION TECHNOLOGY ON THE PRACTICE OF ACCOUNTANCY PROFESSION IN NIGERIA

UNIVERSITY, ANYIGBA

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