IMPACT OF ICT USE ON TIME STRUCTURE OF ADVISORS WORK AT THE LITHUANIAN AGRICULTURAL ADVISORY SERVICE

Abstract

Information and communication technologies (ICT) already several decades is an integral part of business management and accounting data processing. Scientific publications most cases deal with increase the efficiency of calculations and information processing, improvement the quality of accounting information systems, but very little attention is paid to changes in the behaviour of accounting staff resulted by the implementation of modern information processing technologies. Scientific problem is the measuring of impact of the modern information and communication technologies on behaviour of advisors in accounting. Paper provides the results of theoretical analysis of impact, made by ICT on changes in registration and processing of accounting transactions and competences are necessary for accounting specialist. Empirical investigation bases on analysis of the data received during questioning consultants in accounting and economics, working at the Lithuanian Agricultural Advisory Service about the structure of working time allocated for various tasks and on changes in the structure of working time due to the use of ICT.