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Abstract

The world has become a global village and information polished society. As a result, a relative level of information communication technology advancement has become a vital factor in the competitive advantage of nations in international, political, social and economic realms. Accounting practice in Nigeria has over the years worked more advanced and the government is not unaware of the correlation between economic growth and information development as much as it knows that the rural sector of the economy plays a very vital role in the balanced growth of the country. So, being facilitators of economic growth, communication and information technology must also be implemented in a non-discriminatory fashion particularly in accounting practices. Information communication technology deals with the creation, manipulation, storage and communication of information, chiefly telecommunication and electronics. The title of this research study is the impact of information communication technology on accounting practices in Nigeria. Information communication technology is just all forms of technology applied to the processing, storage and transmitting of information through electronic devices

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