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.
Highlights
Information Technology (IT) influences and permeates virtually every aspect of human endeavor including accounting in oil and gas industry in Nigeria. Agbatogun et al (2011) says that technology has been a significant tool in almost all human endeavors. Jaiyeola (2007) argues that ICT is like an engine that could be used in so many ways, the same engine that makes the aircraft to move, could make a conveyor to convey finished product from production line to the storage location, the same could be used for automobile, grinding machine, etc
Variables intervening between information technology and accountants’ performance of duties in oil and gas industry in Nigeria: Table 2 shows the IT knowledge of Nigerian Accountants that has been categorized in three stages as follows:
This study has revealed after empirical investigation and interviews that the margin of knowledge workers and all other workers is on the increase in the US and UK as stated above, Nigeria is contending with haphazard, disjointed, inadequate and inconsistent IT policies
Summary
Information Technology (IT) influences and permeates virtually every aspect of human endeavor including accounting in oil and gas industry in Nigeria. Agbatogun et al (2011) says that technology has been a significant tool in almost all human endeavors. Jaiyeola (2007) argues that ICT is like an engine that could be used in so many ways, the same engine that makes the aircraft to move, could make a conveyor to convey finished product from production line to the storage location, the same could be used for automobile, grinding machine, etc. Jaiyeola (2007) argues that ICT is like an engine that could be used in so many ways, the same engine that makes the aircraft to move, could make a conveyor to convey finished product from production line to the storage location, the same could be used for automobile, grinding machine, etc It is an implement in the hands of the accountant but enhances and improves its performance. According to Uzoka (2002), information technology is the harnessing of electronic technology in its various forms to improve the operations and profitability of the business as a whole It provides significant improvements with facilities such as word processing, communication facilities in the form of electronic mail, databases in relation to filling and data retrieval. The computing techniques provide the capacity for processing and storing of information; the telecommunicating techniques provide the capacity for communicating the information to users; and the video
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