Research Article | OPEN ACCESS
Information Technology and the Performance of Accountants in the Nigerian Oil and Gas Industry
1G.N. Ogbonna and 2Appah Ebimobowei
1Department of Accounting, Faculty of Management Sciences,
University of Port Harcourt, Nigeria
2Department of Accounting, Faculty of Business Education, Bayelsa State
College of Education Okpoama, Brass Island, Yenagoa, Nigeria
Research Journal of Applied Sciences, Engineering and Technology 2013 2:202-212
Received: June 11, 2012 | Accepted: July 09, 2012 | Published: June 10, 2013
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,
Competing interests
The authors have no competing interests.
Open Access Policy
This article is distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if changes were made.
Copyright
The authors have no competing interests.
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ISSN (Online): 2040-7467
ISSN (Print): 2040-7459 |
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