Human Development Implications Of Expanded Usage Of ICTs In Accounting.
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The Faculty of Business Administration, University of Lagos,Akoka, Lagos.
Access to information in a society is considered an important dimension of human, development. lCTs offer the potential to contribute to human development by providing easy access 10 information. As stated in the World Bank report (2008), significant progress has not been noticed in terms of lCTs utilization: This study argues that innovative use of ICTs in accounting activities has the potential to promote the achievement of a major objectives of human development by not only placing more quality information at the disposal of the.populace, but also accelerating their usage in other areas of the economy. The study through a review of relevant literature identifies the potential contributions of greater access and usage of lCTs in the accounting function to human development. Using a questionnaire survey of 108 professionals, it also examines the extent of usage of lCTs by accountants in comparison to other business professionals. The study finds that lCTs usage by accountants is yet at a low level with no significant differences in access and usage between accounting and non-accounting business professionals. From the-results, high cost of access ranks first among the major challenges identified with infrastructural inadequacies and lack of requisite level of IT education following closely.The study recommenas greater involvement of business organizations more active roles for accounting professionals bodies, educational institutions and professionals and government's sincere commitment infrastructural improvements in addressing these challenges
Information Communication Technology , Human Development
Ajibolade, S. O. (2009) Human Development Implications Of Expanded Usage Of ICTs In Accounting. Nigerian Journal of Management Studies: Faculty of Business Administration, University of Lagos,Akoka, Lagos. Vol. 10, (1),p. 76 - 96.