The Use of ICT in Teaching and Learning of Accounting Education

in Nigeria

By

BABALOLA Y.A. and TIAMIYU R. [Mrs.]

Business Education Department,
Federal College of Education (Special), Oyo, Oyo State, Nigeria.
babayisau@hotmail.com

Paper presented at 33rd Annual Convention and International Conference of

Nigeria Association for Educational Medial and Technology [NAEMT] at
Emmanuel Alayande College of Education, Oyo State, Nigeria

8th -12th October, 2012.

ABSTRACT

The use of the Internet and the web as well as the emerging of different communication channels have
brought the world closer and contributed to the concepts of globalization and the extended enterprise
also, the information society demands a workforce that can use technology as a tool to increase
productivity and creativity. The educational sector at large has been one of the beneficiaries of the use of
different information and communication technology tools and techniques. Information is a key resource
for student teaching, learning, research, and publishing. This paper examines the use of emerging
information and communication technology tools in teaching and learning of Accounting education,
identifying the reliable sources of information, effectively accessing these sources of information,
synthesizing and communicating that information to colleagues and beneficiaries and the need for
effective methods of information processing and effectiveness of using unconventional technologies in
delivering accounting knowledge in Nigeria.

Key words: Teaching and Learning, Accounting Education, Information and Communication Technology

Electronic copy available at: https://ssrn.com/abstract=2181366

INTRODUCTION
To meet the demands and expectations of increasing global competition, contemporary accountants
require a range of generic skills such as analytical and problem-solving skills, personal and interpersonal
communication skills, management, negotiation and organisational skills, together with the ability to
apply these skills in a range of unique situations. Teaching and learning strategies should move away
from procedural tasks and memorising professional standards towards more conceptual and analytical
teaching and learning. One of the most important questions that currently face research in accounting
education is what causes an individual to adopt new information technologies? Are they factors that relate
to his/her inherent personality and background or is the acceptance of information technology driven by
other external factors that can be influenced by educators and managers. This concern is a direct result of
the technological advancements occurring all over the world. Over the past decades, technological
developments and innovations have been progressing at an exponential rate. The impact such
technological advances can be felt at the individual, organizational and societal levels through the use of
personal computers, the Internet, the world wide web, cell phones, and digital cameras in different daily
activities. Moreover, on the professional level, the diffusion of computers and the use of the Internet and
different software applications have facilitated recording business transactions and calculations while
ensuring quality, speed and accuracy. On the knowledge diffusion level, the learning process has also
been dramatically affected by those technological advances with multi-implications on information
dissemination and knowledge acquisition.

The use of information technology in classrooms allows schools to expand their markets, respond
to the business and environmental requirements, support cross cultural and cross functional teams of
students to engage and work together and allows faster and more practical cooperation between lecturers
from various nations while maintaining the targeted level of quality delivery of knowledge in education.
The use of information technology in the classroom can allow more time and space flexibility for
lecturers and students to use the educational materials. It can also allow for continuous testing of students
of the contents of such materials, and allow the students more freedom in taking initiatives, learn on their
own, be more creative, and individually study at their own pace.

ICT encompasses a range of applications, communications and technologies which aid information
retrieval and research communication and administration. These include: Internet access, electronic mail,
CD-ROMS, telephone, on line databases, library services and fax machines. It has become a global
phenomenon of great importance and concern in all aspects of human endeavour, spanning across
education, governance, business, labour, market, shares, productivity, trade, agriculture, commerce and
others. Haddad and Draxier (2002) indicated that ICT contributed to effective learning through
expanding access, promoting efficiency, improving the quality of learning and improving management
systems. According to Obeng (2004), ICT is now regarded as a utility such as water and electricity and
hence has become a major role in education, learning and research in general, agriculture, health,
commerce and even in poverty alleviation by generating or creating new jobs and investment
opportunities. ICT is an indispensable part of the contemporary world. The field of education has
certainly been affected by the penetrating influence of ICT worldwide and in particular developed
countries. ICT has made an impact on the quality and quantity of teaching, learning and research in the
tradition and/or distance education institutions using it (Kwacha, 2007). According to Ololube, Ubogu
and Ossai (2007), the introduction of ICT usage, integration and diffusion has initiated a new age in
educational methodologies, thus it has radically changed traditional method of information delivery and
usage patterns in the domain as well as offering contemporary learning experience for both lecturers and
students.

EVOLUTION OF INSTRUCTIONAL METHODS USED IN TEACHING ACCOUNTING

The accounting instructional methods have recently witnessed rapid change in a relatively short period of
time. Before the mid 20th century, the technology used for accounting instruction consisted of nothing

Electronic copy available at: https://ssrn.com/abstract=2181366

more than chalk and talk. Video tapes and overhead transparencies began to appear in classrooms during
the 1970s, and by the end of the 1980s, there was the diffusion of the computing revolution reflected in
the establishment of computer labs, as well as the adoption and incorporation of computer applications in
the accounting curriculum (Al Hashim et al, 2003). However, to date such steps are still in their infancy
stages in many tertiary institution in Nigeria. There have been some developments in teaching accounting
but not well diffused across all tertiary institution in Nigeria and the use and application of information
and communication technology vary from one place to the other (variations mainly depend on the
deployment of infrastructure taking place and the availability of financial resources and human capacities
capable of using such technology).

The progression of the 1990s brought rapid development in computer and networking technology and its
applications. Computers are now becoming more and more user friendly and a large number of trainees
entering colleges are computer literate due to the fact that they possess idea at home and most of them
have an Internet connection at home. Computer applications, especially, presentation tools, such as
Microsoft PowerPoint, help enhance the methods of teaching in education and content delivery.
Additionally, the use of the Internet and World Wide Web gives infinite access to a wealth of information
and knowledge that represents a repository of content available for students as well as lecturers to use and
benefit from pending their commitment to different intellectual and copyright laws. Computer and video-
based teaching have been around for some time now. More developments in that direction are taking
place on a regular basis pending the new tools and techniques being developed by the industry. Most
recently, the ready-made tutorials have been produced using CD-ROMS and have witnessed remarkable
success from the start being widely diffused in the marketplace around the world.

Problems Militating Against the Use of ICT in Tertiary Institution in Nigeria

Empirical studies have indicated that even teachers who have competence in the use of ICT do not
integrate them in their teaching. Problems of quality and lack of resources are compounded by the new
realities faced by higher education institutions battle to cope with every increasing student’s numbers.
Not only have higher education systems expanded worldwide, the nature of the institution within these
systems has also been shifting, through a process of differentiation (World Bank, 2000 as cited by
Ololube, Ubogu & Ossai, 2007).

According to Pelgrum (2001), obstacles for ICT implementation include the following: Insufficient
number of computers, teachers’ lack of ICT knowledge/skills, difficult to integrate ICT to instruction,
scheduling computer time, insufficient peripherals, not enough copies of software, insufficient teacher
time, not enough simultaneous access, not enough supervision staff and lack of technical assistance.

Similarly, Lewis and Smith (2002) summarized these barriers as limited equipment, inadequate skills,
minimal support, time constraints and the teacher’s own lack of interest or knowledge about computer.
Kwacha (2007) also noted that the most common problems associated with the effective implementation
of ICT are lack of qualified ICT personnel, cost of equipment, management attitudes, inconsistent electric
power supply, inadequate telephone lines, particularly in rural areas and non inclusion of ICT
programmes in teacher’s training curricula and at the basic levels of education. Also, these problems
stated can affect or hinder the effective use of ICT by students if they are not properly implemented. For
students in Nigerian tertiary institutions to be abreast with the present information age, these facilities
need to be put in place to enhance the teaching-learning process.

Benefits of ICT
Research has shown that the appropriate use of ICTs can catalyze the paradigmatic shift in both content
and pedagogy that is at the heart of education reform. If designed and implemented properly, ICT-
supported education can promote the acquisition of the knowledge and skills that will empower students
for lifelong learning. The following are the benefits derived from the use of ICT in education:

Electronic copy available at: https://ssrn.com/abstract=2181366

- Evaluative learning: ICTs allow learners to explore and discover rather than merely listen and
remember. ICT-enhanced learning is student-directed and diagnostic unlike static, text- or print-based
educational technologies and recognizes that there are many different learning pathways and many
different articulations of knowledge.
- Active learning: ICT-enhanced learning mobilizes tools for examination, calculation and analysis of
information, thus providing a platform for student inquiry, analysis and construction of new information.
Learners therefore learn as they do and whenever appropriate, work on real-life problems in-depth,
making learning less abstract and more relevant to the learner’s life situation.
- Collaborative learning: ICT-supported learning encourages interaction and cooperation among
students, teachers, and experts regardless of where they are. Apart from modeling real-world interactions,
ICT-supported learning provides learners the opportunity to work with people from different cultures,
thereby helping to enhance learners’ teaming and communicative skills as well as their global awareness.
It models learning done throughout the learner’s lifetime by expanding the learning space to include not
just peers but also mentors and experts from different fields.
- Creative Learning: ICT-supported learning promotes the manipulation of existing information and the
creation of real-world products rather than the regurgitation of received information.
- Integrative learning: ICT-enhanced learning promotes a thematic, integrative approach to teaching
and learning. This approach eliminates the artificial separation between the different disciplines and
between theory and practice that characterizes the traditional classroom approach.

Significant of the study

The introduction of ICT into Nigerian tertiary education clearly changes the way education is conducted.
Not only is it possible to work with distance learning and achieve a chosen collaboration between
universities, ICT is also paving the way for a new pedagogical approach where students are expected to
play more active role than before. Using information and communication technology (ICT) as a tool in
education, students should be able to communicate, create preservatives in power point, and interact with
colleagues and teachers using technology and so on. For countries to benefit from technological
development a cadre of professional has to be educated with sound ICT backgrounds with various
computer platforms and software environment. Darkwa and Anao (2004) highlighted the impact of ICT
on tertiary institution are as follows:
- It enhances both academic and business research by tertiary education lecturers and students with the
advent of internet, researchers and students will have the opportunity to access a lot of information for
various assignments in a more innovative way. Researchers can have full access to various kinds of
information and even known relevant areas of critical concern and interest. It also offers them to know
the demand of industry and conduct research to meet industry’s expectations. In no doubt, ICT has
provided full access to students on all kinds of information for their studies and writing of dissertations
and thesis.
- ICT reduces administrative cost. Telephone is expensive in developing countries and many filing and
records keeping is done manually. The use of the internet, intranet and extranet could reduce
administrative cost because the same information on the internet can be sent to all departments without
having to do it individually. Communication both within the departments and outside the departments can
be enhance greatly by the use of intranet and extranet.
- ICT solve the problem of lack of tertiary education lecturers. With the current state of acute shortage of
academic facility and staff facing by our tertiary institutions, we could leverage ICT through video
conferences so that students on various campuses pursuing the same or similar programme/course could
be linked to benefit from a lesson, which they lack lecturers simultaneously.
- ICT reduces pressure on tertiary education admission process. In our tertiary education today, the
pressure on academic admissions processes have been reduced, it has made it easy for money to be
accessed easily. With the growing number of computer literacy in our society, more ICT centers could be
established in selected areas. The universities and polytechnics could then be linked to these centers.

Electronic copy available at: https://ssrn.com/abstract=2181366

- ICT helps students in sharing of ideas. With the use of ICT, ideas can be shared online, as students and
lecturers can enhance their skill remarkably through the creation of online communication. This will
allow and provide opportunity for researcher and lecturers to have information and ideas. Also, the
teaching methods have been improved whereby students no longer write notes during lectures when
teaching in class, because the lecturer teaching has compiled almost everything from the Internet.
- Registration of course and details of examination and other services are being offered online, thereby
reducing pressure during course registration. With the use of ICT, students pay their school fees online
and check their results after every examination, able to provide strong support for all these requirements
and examples of the world-class settings for competency and performance based curricula that make
sound of the affordance of these technologies.

However, these advantages are hindered by the presence of several challenges that arise from the use of
various information and communication technologies, including the need for expensive infrastructure and
large startup costs, finding qualified instructors, and the lack of face to face instruction, which may
diminish the students interpersonal, social, and communication skills. These issues are further intensified
in developing countries due to the lack of a complete infrastructure including the main building blocks
such as financial resources, human resources, information recourses and technological resources. The
level of accounting education in developing countries is rather low and Nigeria is not an exception.
Therefore, it is crucial to find ways to speed up the educational process of its citizens and one of the
venues could be distance learning and computer based technologies, which could lead to a cheaper
process and yet as effective and as efficient. However, to date most of the implementations took place in
developed nations and there is an urgency to test the environment in a developing setting (Rose and
Straub, 1998, Dahawy et al, 2002).

Furthermore, information now plays a vital part in the lives of individuals, organizations and institutions
and information literacy is the key to the optimum use of information. The state of education and skills
emphasized the importance of ICT and information literacy as vital components in the development of
life skills, workplace skills and citizenship.

Prospects of ICT Use in Accounting Education in Nigeria

Despite the fact that Nigeria and in fact most African countries came late into the ICT world, the adoption
of the Nigerian policy for information technology is the right, step in ICT application in every sector of
the nation’s life and in particular in education. The policy is designed to ensure that Nigeria as a nation
recognizes the strategic importance of ICT for national development. Successful application in every
sector can only be assured through adequate coverage of needed areas. Identified gaps can be filled
through the environment of important stakeholders/actors such as the teacher and managers of education.
Specifically, Kwacha (2007) indicated the following are some required urgent steps towards the adoption
and use of ICTs in education.
 The adoption of ICT international standards and its inclusion in the Nigeria curriculum and in
particular in the teacher’s education curriculum. Continuous and provide training of teachers on
computers and ICT skill acquisition.
 Development and training of ICT experts, specifically for instruction design and development,
who will work in partnership with educators and teachers.
 Government at all levels should make ICT a matter of priority, improve the funds specifically
needed for the training of teachers/students in computer education who will be equipped with ICT
knowledge and skills.
 There is need for the Nigerian government to address seriously, the issues of the erratic
electricity power supply while on the other hand schools wishing to adopt the integration of ICT
in their teaching – learning process should as a matter of urgency procure a generating set, that
can supplement Power Holding Company (PHCN) for supply of power.

Electronic copy available at: https://ssrn.com/abstract=2181366

The use of ICT in Accounting Education
Most of the research was conducted in developed nations. No present evidence indicates that such
research and results can be applied to developing nations, especially with the varying environments and
the role of different cultures that affects the introduction, diffusion and use of information and
communication technology. The Technology Acceptance Model-TAM (Davis, 1989) is suitable for
testing the application of information technology in accounting education in developing nations since it
has shown robustness across the spectrum of information technology applications, has been well
researched, and gives easily interpretable results (Rose and Straub, 1998). In other terms, TAM has been
reported to be a consistently good predictor of the use of information technology in developed countries
(Kamel and Assem, 2003, Rose and Straub 1998, Davis, 1989 and 1985). The impact of the role of
culture represents a milestone in the successful diffusion of information technology, since it varies from
one nation to another and is bound to a number of complex definitions and shared values amongst other
aspects (Straub et al, 2002). It is important to note that research has proved in many contexts that culture
impacts the acceptance of technology. Respectively, it is important to understand the impacts and role of
culture to be able to project the likelihood of the success of the introduction of information technology
(Loch el al, 2000). However, the role of culture is more or less localized and that is why it is important to
study the role of culture within the environment of implementation because although the role of culture is
powerful, cross cultural conflicts between different nations affects the information technology systems
and processes (Straub e al, 2001).

Technology Acceptance Model (TAM)

Lecturers and instructors need to develop new skills and knowledge of the current technology through
continuous improvement of their capacities and upgrading of their skills. However, implementing the
necessary changes is faced with many challenges. Many factors, including costs of technology adoption
and individual differences, are too high and may represent an enormous barrier that needs to be overcome
and turned into an opportunity that decision makers should capitalize upon to make technology diffusion
and deployment a success. Age, educational background, beliefs, personal biases are all factors that affect
the acceptance of the newly introduced and/or transferred technology. It is important to note that people
in developing nations might use information technology with cultural biases if they work in
multinationals or if they had spent some time in developed nations (Straub et al, 2001). This could be a
contradiction from their workmates who were not exposed to the same experiences. All these conditions,
developments and differences have triggered the development of a number of models and theories that
address the issue of technology adoption and acceptance such as the theory of reasoned action (Ajzen and
Fishbein, 1975 and 1980), theory of planned behavior (Ajzen and Madden, 1986), theory of diffusion of
innovation (Rogers, 1983), and TAM (Davis, 1989).

Research Questions
In view of this study, the following research questions have been formulated to ascertain how
ICT could have be a catalyst to effective use of information by students.
 What types of ICTs are available to Accounting Students for use?
 To what extent do Accounting Students make use of ICT?
 What are the reasons for Accounting Students use of ICT in education?
 What are the problems Accounting Students face with the use of ICT?
 What are the solutions preferred to the problems face with the use of ICT by Accounting
Students?

Methodology
The study employed a descriptive survey method. The population for this study consists of 240
of final year students of Business Education Department of Federal College of Education

Electronic copy available at: https://ssrn.com/abstract=2181366

(Special), Oyo, Oyo State. Questionnaire was used for the data collection. A sample size of 96
students was drawn from the population. This is derived by taking 40% of the entire population.
However, only 60 copies of the questionnaire were retrieved. The data collected were analysed
using descriptive statistics (i.e. frequency count and percentages).

Results and Discussion

Table I: Gender Distribution of Respondents

Gender Frequency Percentage
Male 15 25
Female 45 75
Total 60 100

It can be deduced from the analysis that majority of the respondents are females.

Research question one: What types of ICTs are available to Accounting Students for use ?
Table II: Types of ICTs available for Accounting Students use
Response Frequency Percentage
Computer 45 75
Internet 6 10
E-mail 3 5.0
Networking 2 3.3
CD-ROM 2 3.3
Others 2 3.3
Total 60 100

From table III above, the computer is the major types of ICTs available to final year students.
Computer 45(75%), internet 6 (10%), E-mail 3 (5%), networking 2 (3.3%), CD-ROM 2(3.3%)
and others 2(3.3%). It may be inferred from the result that computers are the mostly available
ICTs because the department owns a laboratory with computers available for students use. Other
ICTs as indicated by students include mobile phones, scanners and printers. However, based on
the response of the respondents, the Internet, computers, printer, scanners and mobile phones are
the ICTs facilities mostly used.

Research question two: To what extent do Accounting Students make use of ICT?
Table III: Extent of Accounting Student’s use of ICT
Response Frequency Percentage
Every day 16 26.7
Once a week 12 20
Once a month 17 28.3
Never 15 25
Total 60 100

Electronic copy available at: https://ssrn.com/abstract=2181366

It can be concluded that students do make use of the available ICTs. 16(26.7%) make use of
available ICTs on a daily basis, 17(28.3%) use them on a monthly basis, 12(20%) use them on
weekly basis, while 15(25%) never make use of the available ICTs. However, one can conclude
that almost half of the students do not make use of the available ICTs since about 25% of them
never made use of the available ICTs.

Research question three: What are the reasons for Accounting Students use of ICT in education?
Table IV: Reasons for Accounting Students’ use of ICT in education
Response Frequency Percentage
Class assignment/supplement classroom
6 10
teachings
Project writing 3 5
Charting with friends and colleagues 48 80
Web browsing 3 5

From the table IV above, students use the various ICT facilities mostly for web Charting with
friends and colleagues 48(80%), class assignment/supplement classroom teachings 6(10%),
project writing 3(5%) and for Web browsing 3 (5%).

Research question four: What are the problems Accounting Students face with the use of ICT?
Table V: Problems Accounting Students with the use ICT
Response Frequency Percentage
Electricity interruption 60 100
Over population of students 60 100
Poor communication infrastructure (Limited
45 75
access)
Inadequate ICTs skills 25 41.67

Table VI above shows the problems students face in the use of ICT. Electricity interruption 60
(100%), overpopulation of students 60 (100%), poor communication infrastructure (limited
access) 45 (75%) and inadequate ICTs skills 25 (41.67%). It can be concluded that the problems
are enormous as can be seen from the table. Other problems as indicated by some students are
lack of some ICT facilities such as CD-ROM and Scanner for students use in school café, high
cost of ICT facilities, and lack of awareness of some of the ICT facilities. Also, there are no
enough printers, hence heavy queue for printing of desired documents which leads to waste of
valuable time. Some of the computers are obsolete and not in good working conditions.

Research question five: What are the solutions preferred to the problems face with the use of
ICT by Accounting Students?
Table VII: Solutions to the problems faced by undergraduates with the use of ICT.
Response Frequency Percentage
Continuous and periodic training of
60 100
students/lecturers on computer/ICT skills
Procurement of generator to supplement electricity
48 80
supply

Electronic copy available at: https://ssrn.com/abstract=2181366

Monitoring and inspection of ICT programmes in
45 75
your school
Adequate funding of ICT projects on your school 60 100

It can be deduced from table VII that continuous and periodic training of students/lecturers on
computer/ICT skills, Procurement of generator to supplement electricity supply, Monitoring and
inspection of ICT programmes in the school and Adequate funding of ICT projects on your
school, are the solutions to the problems faced by Accounting Students in the use of ICT for
educational activities.

Conclusion and Recommendation

Conclusion emerges from this study is the need to examine how ICT have served as catalyst for
effective utilization of information by Accounting Students in a holistic policy context. There is
no single policy set aside for planning policies and programmes to introduce ICT in the use of
information by undergraduates. It is therefore recommended that issues and challenges of ICTs
in education should be given urgent/adequate attention. Also, problems associated with the use
of ICT for educational activities should be addressed for proper implementation of ICTs in
Accounting Education Programmes in Nigeria.

References
Ajzen, I. and Fishbein, M. (1975). Beliefs, Attitudes, Intention and Behavior: An Introduction to
Theory and Research. Reading, MA: Addison-Wesley.

Ajzen, I. and Fishbein, M. (1980). Understanding Attitudes and Predicting Social Behavior.
Englewood Cliffs, NJ: Prentice Hall.

Ajzen, I. and Madden, T. (1986). Prediction of Goals Directed Behaviors: Attitudes, Intentions,
and Perceived Behavioral Control. Journal of Experimental Social Psychology 22(1), 453-474.

Al Hashim, D. Sankaran, S. and Weiss, E. (2003). The High- Tech Global Accounting
Classroom in the 21Century. Journal of American Academy of Business 3(1), 21-30.

Dahawy, K. Merino, B. and Conover, T. (2002). The Conflict Between IAS Disclosure
Requirements and the
Secretive Culture in Egypt. Advances in International Accounting 15(1), 203-228.

Davis, F. (1985). A Technology Acceptance Model For Empirically Testing New End User
Information System: Theory and Results. Doctoral Dissertation, MIT Sloan School of
Management, Cambridge, MA.

Davis, F. (1989). Perceived usefulness, Perceived Ease of Use and User Acceptance of
Information Technology. MIS Quarterly 13(3), 318-338.

Haddad, A. and Draxier, C. (2002). Technologies for Education: Potentials, Parameters and
Prospects. United Nations, Educational Scientific and Cultural Organization, Paris 3-17.
Retrieved January 15, 2007, from http://www.knowlednterprise.org.

Electronic copy available at: https://ssrn.com/abstract=2181366

Kwacha, P.Z. (2007). The Imperative of Information and Communication Technologies for
Teachers in Nigeria Higher Education. Merlot Journal of Online Learning and Teaching, 3 (4).

Kamel, S. and Assem, A. (2003). Assessing the Introduction of Electronic Banking in Egypt
Using the Technology Acceptance Model, Annals of Cases on Information Technology,
Hershey: Idea Group Publishing, 5, 1-25.

Loch, K. Straub, D. and Sevcik, G. (2000). IT Transfer to Egypt: A Process Model for
Developing Countries. (National Science Foundation Proposal Number 0082473).

Lewis, B. & Smith R. (2002). The development of an electronic education portfolio: An outline
for medical education professional. Teaching and Learning in Medicine, 19(2),139-147.

Law, N., Pelgrum, W. J., & Plomp, T. (2008). Pedagogy and ICT Use in Schools around the
World: Findings from the IEA SITES 2006 Study. Hong Kong: Springer.

Obeng, T.K. (2004). The Practical Application of ICT to Enhance University Education in
Ghana, Hulea University of Technology.

Ololube, N.P., Ubogu, A.E. and Ossai, A.G. (2007). ICT and Distance Education in Nigeria, A
Review of Literature and Accounts. International Open and Distance Learning (IODL)
Symposium.

Pelgrum, W.J. (2001). Obstacles to the integration of ICT in education: Results from a
worldwide educational assessment. Computer & Education, 37, 163-178.

Rogers, E. (1983). Diffusion of Innovation, New York: Free Press.

Rose, G. and Straub, D. (1998). Predicting General IT Use: Applying TAM to the Arabic World.
Journal of Global Information Management 6(3), 39-45.

Straub, D. Lock, K. and Hill, C. (2001). Transfer of Information Technology to Developing

Countries: A Test of cultural influence modeling in the Arab World. Journal of Global
Information Management 9(4), 6-28.

Electronic copy available at: https://ssrn.com/abstract=2181366