INFORMATION TECHNOLOGY (IT) APPLICATION AND ACCOUNTING SYSTEM IN OYO STATE PRIMARY HEALTHCARE BOARD

The introduction of information technology (IT) in accounting system was critical to the reform expected in primary healthcare board. Hence, this study examined the influence of information technology (IT) in accounting system in Oyo State primary healthcare board. Primary source of data collection was employed and the analysis was done using descriptive and inferential statistics.  Data were gathered through questionnaire, which was carefully designed and administered to the members of staff of Oyo State primary healthcare board. Out of 100 questionnaires that were distributed randomly to the staff in the department, only 75 questionnaires that were fully filled were used for data analysis. The result revealed that application of Information Technology (IT) has significantly impacted accounting system of Oyo State Primary Healthcare Board based on the R-Square (0.84). This implies that 84% variations in accounting system of the health care board can be explained by Information Technology (IT) application and also the F-statistic (378.830) at P-value (0.000) shows that application of IT in the Oyo State primary health care board is a good predictor of its accounting system. Thus, the study concluded that application of IT in the health care board has strongly influenced its accounting system. Based on the finding, it is recommended that the Oyo State Health Care Board should make sure that worldwide standards released by pertinent professional organizations govern the use of information technologies in accounting.