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 ofbusiness 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 bythe 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 oftheoretical analysis of impact, made by ICT on changes in registration and processing of accounting transactionsand competences arenecessary 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 thestructureof working time allocated for various tasks and on changes in the structure of working time due to the use of ICT