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This paper examines from the accountanti¯s perspective, the relationship between advances in technology of capital assets and financial performance of construction companies listed on the Nigerian Stock Exchange. Data were collected through questionnaire. Analyses were performed by means of descriptive statistics and Pearson product moment coefficient of correlation using the statistical package for social sciences (SPSS). Findings indicate that advances in technology of capital assets measured in terms of efficiency have a statistically significantly strong positive relationship with financial performance. Results of descriptive statistics indicate that efficiency of capital assets arising from advances in technology of capital assets influences contract patronages by 54.5%. In conclusion, capital assets acquired without cognisance of global modernisation in machines and equipment may shortly suffer from obsolescence and thus become unable to deliver value for money services.

Accountant’s Perspective of Advances in Technology of Capital Assets and Financial Performance in Nigeria: A focus on the Construction Industry