Abstract

This study investigates the effects of information technology on the performance of duties of Nigerian Accountants in the oil and gas industry. The 2 variables involved in the hypothesis tested are the performance of the duties of Nigerian Accountants which is the dependent variable and information technology which is the independent variable. The performance of the duties of Nigerian Accountants is operationally measured as the level of work performance assigned by primary data provided by 1423 respondents, where 347 accountants do not have any IT knowledge, 542 with minimal knowledge and 534 with sound IT knowledge and Z-test statistical tool was used to test the difference between 2 population means. Each respondent provided a pair of performance level for each group of Nigerian Accountants in oil and gas industry. The result shows that there is significant difference between the performance of duties of the Nigerian Accountants with IT knowledge and those without IT knowledge in the oil and gas industry. That is, those with IT knowledge perform better. It also shows that there is positive relationship between the performance of the duties of the Nigerian Accountants and IT. Based on these findings, the study concludes that IT exerts a great deal of impact on the performance of the duties of Nigerian Accountants and recommends that Nigerian Accountants should intensify their efforts in acquiring IT knowledge and skill, especially by method of on the-job IT training and re-training. The various oil and gas organizations and government where Nigerian Accountants work should as a matter of policy provide them with latest IT facilities that will improve their performance in the Nigerian oil and gas industry.

Keywords:

Accountants, information technology, Nigeria, oil and gas,

References

Competing interests

The authors have no competing interests.

Open Access Policy

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Copyright

The authors have no competing interests.