Accounting technology combines the study and practice of accounting with the design, implementation, and monitoring of information systems. Such systems use modern information technology resources in conjunction with traditional accounting controls and methods to provide users with the information necessary to manage the organization. Studies in this regard focusing on Nigeria bank were few and worthy of exploration. In line to this, the study evaluate the factors influencing the implementation

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... of accounting technology practice and it alteration on the basic accounting procedure in the selected deposit money banks in Nigeria. Primary data were employed. Ten deposit money banks in Nigeria were purposively selected for the study. Three hundred copies of a questionnaire were administered randomly on the selected staff of the 10 deposit money banks sampled out of which two hundred and sixty were returned and used for the study. Data collected were analysed using descriptive statistics .Result revealed that all considered variables; Bank Size (BS), Cost of ICT Deployment (CID), Perceived Ease of Use (PEOU) and Perceived Benefit (PB) influenced accounting technology implementation and that accounting technology practice has not altered the basic accounting procedure but rather improved the timeliness of report generation. . In view of the above findings it is recommended that Nigeria Banks should create more awareness to group users of financial information on the benefits entails to accounting technology usage.