부산대학교 도서관

This study examined the relationship between ICT and Accounting system of SMEs in Nigeria. The study adopted the survey research design, which involves the collection of data from the Accounting department of SMEs in Nigeria. Primary data was employed and copies of ques-tionnaire were administered to respondents for the purpose of this study. Two hypotheses were formulated and tested using Pearson Product-Moment Correlation Coefficient at a significant level of 1%. Findings revealed a significant relationship between ICT knowledge (Microsoft tools) and accounting system of SMEs in Nigeria also, the study further reviewed significant re-lationship between ICT adoption (accounting packages) and Accounting system of SMEs in Ni-geria. The study therefore recommended that Management of SMEs must periodically send em-ployees on training in the use of ICT.