THE IMPACT OF INFORMATION AND COMMUNICATION TECHNOLOGY ON ACCOUNTING PRACTICE IN BORNO STATE

The integration of Information and Communication Technology (ICT) has transformed accounting practice globally by enhancing efficiency, accuracy, and transparency in financial management. However, in developing regions such as Borno State, Nigeria, adoption levels vary due to infrastructural, socio-economic, and security challenges. This study investigates the impact of ICT on accounting practices in Borno State, with a focus on adoption levels, effectiveness, challenges, and contextual factors influencing implementation. A descriptive survey design was employed, combining quantitative data from structured questionnaires with qualitative insights from semistructured interviews. A total of 100 accounting professionals across public institutions, private organizations, and non-governmental bodies participated in the study. Data analysis, conducted using SPSS, revealed that ICT tools such as Microsoft Excel, QuickBooks, and Sage are widely adopted, contributing significantly to improved accuracy, timeliness, and efficiency in financial reporting. Correlation and regression results showed a strong positive relationship between ICT adoption and accounting performance, with ICT usage predicting improvements in accuracy and reliability of financial records. Despite these benefits, challenges such as inadequate training, poor internet connectivity, high software costs, and resistance to change hinder full integration. The study concludes that ICT plays a transformative role in modern accounting practices in Borno State but requires supportive infrastructure, capacity building, and enabling policies to maximize its benefits. Recommendations include strengthening ICT infrastructure, promoting digital literacy, encouraging adoption of cloud-based accounting systems, and implementing effective change management strategies.