ICTs and the Accounting Profession in a SIDS

Terry Harris

Abstract


In this paper the author explores the usage and impacts of Information Communication Technology (ICT) on the accounting profession in Barbados, a Small Island Developing State (SIDS). The findings suggest that local accounting professionals have been slow in adopting advance ICT techniques with the top six usage of ICT being; writing letters, emailing and communicating, data entry, assisting in the reconciliation of bank statements, and production of financial statements and preparing working papers. Furthermore, the findings of a content analysis indicated that respondents perceived both positive and negative impacts of ICT.


Full Text: PDF DOI: 10.5430/afr.v3n3p58

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Accounting and Finance Research
ISSN 1927-5986 (Print)   ISSN 1927-5994 (Online)

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