International Journal of Accounting and Financial Reporting ISSN 2162-3082 2017, Vol. 7, No. 2 http://ijafr.macrothink.org 336 Effect of Information and Communication Technology Adoption on Non-Financial Performance of Quoted Manufacturing Industries in Nigeria T. A. Akanbi Department of Management and Accounting Ladoke Akintola University of Technology, Ogbomosho, Oyo State, Nigeria E-mail: akanbitaibat@yahoo.com Received: November 12, 2017 Accepted: November 30, 2017 Published: December 12, 2017 doi:10.5296/ijafr.v7i2.12287 URL: https://doi.org/10.5296/ijafr.v7i2.12287 Abstract This study examined the effectiveness of ICT adoption on Non-Financial Performance of quoted manufacturing industries in Nigeria. The study adopted stratified sampling technique for the selection of 76 respondents from the study area. Primary data was used for this study. Regression analysis model was used to establish the extent of the relationship between observed variables. The variables include ICT, growth and efficiency. The Adj. R- squared (0.3402, 0.2167) revealed that there is a feeble relationship between ICT and Non-Financial Performance of quoted manufacturing industries. The hypotheses of this study are measured at level of 95% confidence interval. In continuation to the findings from this research, it revealed that the adoption of ICT in quoted manufacturing companies operations over the years has really contributed to the effectiveness, quality of service as well as customer satisfaction. It was recommended that ICT should be align with business plan in order to enhance manufacturing company effectiveness, quality of service and customer satisfaction in order to enhance organizational objectives. Keywords: manufacturing sector, information communication technology, growth, quality service, borrowing, profitability 1. Introduction Evidence from literature showed that information has always played an important role in human life but the emergence of social progress and the dynamic development in science and technology has immeasurably increased the role of information in every aspect of human