ICT and accounting system of SMEs in Nigeria

Oyebisi Mary Ogundana · Wisdom Okere · Ochuwa Ayomoto · David Adesanmi · Ayodotun Stephen Ibidunni · Olusogo Ogunleye

26 citations0/0 files storedManagement Science Letters

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Decision Support System Applications Accounting and Financial Management Financial Literacy and Behavior

Abstract

This study examined the relationship between ICT and Accounting system of SMEs in Nigeria.The study adopted the survey research design, which involves the collection of data from the Accounting department of SMEs in Nigeria.Primary data was employed and copies of questionnaire were administered to respondents for the purpose of this study.Two hypotheses were formulated and tested using Pearson Product-Moment Correlation Coefficient at a significant level of 1%.Findings revealed a significant relationship between ICT knowledge (Microsoft tools) and accounting system of SMEs in Nigeria also, the study further reviewed significant relationship between ICT adoption (accounting packages) and Accounting system of SMEs in Nigeria.The study therefore recommended that Management of SMEs must periodically send employees on training in the use of ICT.

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1992Development and Test of a Theory of Technological Learning and Usage

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