International Journal of Management Technology Vol.9, No 1, pp. 1-25, 2022 Print ISSN: ISSN 2055-0847(Print) Online ISSN: ISSN 2055-0855(Online) 1 @ECRTD-UK https://www.eajournals.org/ INFORMATION AND COMMUNICATION TECHNOLOGY, BOARD ATTRIBUTES AND CORPORATE PERFORMANCE *Sunday Amos, ADEUSI, PhD, ACA. 1 Omoniyi Jacob, ENIOLA, PhD, ACA 2 Adeduro Adesola, OGUNMAKIN, PhD 3 1 Adekunle Ajasin University Akungba-Akoko, Department of Accounting 2 Joseph Ayo Babalola University, Department of Accounting 3 Ekiti State University, Ado Ekiti Department of Accounting *Corresponding author: https://orcid.org/0000-0003-3282-0591 Citation: Sunday Amos, Adeusi , Omoniyi Jacob, Eniola and Adeduro Adesola, Ogunmakin (2022) Information and Communication Technology, Board Attributes and Corporate Performance , International Journal of Management Technology, Vol.9, No 1, pp. 1-25 ABSTRACT: Effectiveness and efficiency are goal congruences that are primacy to the heart of capital users, to achieve these, information communication and technology (ICT) is in the center of gravity that can enhance these goals. Hence, the study investigates empirically the nexus between ICT investment, board traits and corporate performance. Multivariate regression and panel data regression tools are used to dissect the presumed direct link between the firms’ performance (FP), ICT investment and the moderating inf luence board attributes. The result shows in three fold findings, firstly, there is adverse linked between firms’ performance and ICT investment, secondly, there are also adverse association between board size (BS), board independent(BI) and while on the other side, there are positive link between, nonexecutive directors, board gender diversity (BGD), firm size and firms’ performance, lastly, there are significant improvement of the moderating influence of board size, board independent, BGD on the connection between investment in ICT and firms’ performance, while there is adverse effect on firms’ performance when nonexecutive directors interacts the nexus between investment in ICT and firms’ performance. Thus, the study concludes close monitoring of board traits can bring about enhancement of corporate performance when investing in ICT technologies. KEYWORDS: board attributes, firms’ performance, ICT investment, Information, Communication Technology (ICT). INTRODUCTION The primacy of computer technologies and the internet are crucial which has brought about drastic changes in business transactions in the digitized world. One of the critical success factors in the global village, which corporate firms must take advantage of the new information technology (IT), especially internet and globalization (Ayatse, 2006). In this ICT era, the digital ages have led to complexities in corporate operations. Information technology and management, therefore plays a crucial role to the extent that quick access to information could enhance goal congruence, while improper management of information could lead to huge problems and losses of opportunities.