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ICTs and the Accounting Profession in a SIDS

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  • 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.

Suggested Citation

  • Terry Harris, 2014. "ICTs and the Accounting Profession in a SIDS," Accounting and Finance Research, Sciedu Press, vol. 3(3), pages 1-58, August.
    • Handle: RePEc:jfr:afr111:v:3:y:2014:i:3:p:58
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    References listed on IDEAS

    as
    1. C. Janie Chang & Nen-chen Richard Hwang, 2003. "Accounting education, firm training and information technology: a research note," Accounting Education, Taylor & Francis Journals, vol. 12(4), pages 441-450.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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