ICT has been a major factor of efficient accounting system and great organizational performance recently. ICT has been used to augment the reliability of accounting information and organizational performance. Accounting systems include the computer hardware and software fundamentals in recording accounting information. Organizational performance in this study was related to ability finances, ability to meet set goals and actions. However, to maximise the benefits of information technology systems, the appropriate implementation and adoption procedures have to used, or else, there is little or no impact of these technologies on the earlier mentioned variables. This study investigates empirically the impact of information technology on accounting systems and organizational performance. This study utilizes secondary data and Pearson’s correlation was used for analysis using SPSS for a sample of 20 staff in financial services and other related accounting departments in Covenant University. The results of the empirical findings show that there is a significant positive relationship between ICT system and accounting system and a significant positive relationship between ICT and organizational performance.

中文翻译：

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信息通信技术对会计信息系统和组织绩效的影响

信息通信技术最近一直是有效的会计系统和出色的组织绩效的主要因素。ICT 已被用于增强会计信息和组织绩效的可靠性。会计系统包括记录会计信息的计算机硬件和软件基础。本研究中的组织绩效与财务能力、实现既定目标和行动的能力有关。然而，为了最大限度地发挥信息技术系统的好处，必须使用适当的实施和采用程序，否则，这些技术对前面提到的变量的影响很小或没有影响。本研究实证调查了信息技术对会计系统和组织绩效的影响。本研究利用二手数据，并使用 SPSS 对圣约大学金融服务和其他相关会计部门的 20 名员工样本进行了 Pearson 相关性分析。实证结果表明，ICT 系统与会计系统之间存在显着的正相关关系，ICT 与组织绩效之间存在显着的正相关关系。