ICTs and the Accounting Profession in a SIDS

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.