TECHNOLOGY TRENDS IN ACCOUNTING AND SERVICE PRODUCTIVITY: EVIDENCE FROM LISTED INTERNATIONAL BANKS IN NIGERIA

Abstract

Proliferation of technologies and the rise of (global) inter-organizational networks generate more complexity between firms, triggering the demand for professional and business services to reallocate firm operations and remain competitive. This paper examines technology trends in Accounting and service productivity of listed international banks in Nigeria. The study adopted descriptive survey research design. The population of the study was the entire customers of the listed international Banks in Nigeria such as, Access Bank, FCMB, Fidelity Bank, First Bank, GTB, Union Bank, UBA and Zenith Bank. Purposive sampling method was adopted to select fifty (50) customers from each Bank, making a total of four-hundred customers. Primary data collected using structured questionnaire was analysed using multiple regression analysis. Findings revealed that artificial intelligence had a positive and significant 
effect on service productivity with the p value (0.02) less than 0.05 and a coefficient of 0.107; also e-payment had a positive and significant effect on service productivity of selected listed deposit money banks in Nigeria, the p value (0.00) is less than 0.05 with a coefficient of 0.316. The paper recommends further investment in technology infrastructure and proper maintenance for capacity utilization.