EVALUATING THE ROLE OF ICT IN ENHANCING ACCOUNTING PRACTICES IN NIGERIA

This study investigates the effect of Information and Communication Technology (ICT) on accounting practice in Nigeria, with particular emphasis on efficiency and timely service delivery. The objectives were to determine how ICT enhances the efficiency of accounting practices and whether its application ensures prompt execution of accounting tasks. Adopting a survey research design, data were collected through structured questionnaires and analyzed using a five-point Likert scale. Analysis of Variance (ANOVA) was employed, with the aid of SPSS version 20.0, to test the formulated hypotheses. The findings indicate that ICT adoption positively influences both the efficiency and timeliness of accounting practices in Nigeria. The study concludes that ICT serves as a critical tool in modern accounting, promoting accuracy, speed, and overall effectiveness. It recommends that preparers of accounting information adopt ICT comprehensively across all aspects of accounting practice. Furthermore, continuous training and capacity building in ICT applications are encouraged to enhance the competence of accounting professionals, ensuring sustainable improvement in service delivery