Most business communication now travels through a screen. Orders arrive by email, customers find firms through search and social media, teams coordinate by instant message, and promotions run on the same platforms that people use to chat with friends.
For an accountant, digital communication is both a daily tool and a subject of the Institute of Chartered Accountants of Nigeria (ICAN) syllabus: you must know the main digital channels, how to use them well and how to measure whether they work.
This topic covers electronic communication, instant messaging and email, website platforms, social media accounts and pages, and digital marketing. It builds on the topic on communication in business.
In 30 seconds
Electronic communication sends information through technology: a transmitter, a channel, a receiver and, always, noise. Instant messaging is fast and cheap but informal and insecure. Email is clear, recorded and professional when well written. Websites are built on platforms for content, e-commerce, marketing and social media links. Social media accounts and pages are used to share, connect, market, serve customers and manage reputation.
Digital marketing promotes and sells through websites, paid ads, content, email, social media, affiliates, video and text messages, and is measured by click-through rate, conversion rate and traffic.
Electronic communication
Electronic communication is the sending of information through information technology devices, such as computers, phones, fax machines, voice mail, email and teleconferencing. It is needed in finance, accounting, human resources, marketing, sales, purchasing and production for processing, control, decisions and planning, and it can carry images, graphics, sound, maps and software as well as text.
An electronic system has four parts. A transmitter converts the information into an electronic signal. A channel carries the signal. A receiver turns the signal back into the original information. Noise is interference that can disrupt the signal.
The syllabus lists dozens of types. Familiar ones include email, instant messaging, online chat, web conferencing, intranets and extranets, forums, blogs, electronic newsletters, online surveys, SMS campaigns, collaborative software in the workspace and electronic calendars.
Instant messaging
Instant messaging sends short messages in real time over mobile phones or the internet. Messages can carry pictures, video and voice recordings.
| Advantages | Disadvantages |
|---|---|
| Cheap, sometimes free | Messages are not always saved |
| Received at once | Informal, so it may not suit business matters |
| You can see when a message was delivered and read | Pressure to reply immediately, because people can see you have read it |
| Text, pictures, video, music and links can be sent | Distracting, as one message can turn into a long conversation |
| Group conversations for a topic or an event | Low security, because it uses a public network |
Good practice: do not expect an instant reply, keep messages short and to the point, avoid capitals, which read as shouting, be polite, and avoid slang and abbreviations that others may not understand.
Email is one of the oldest and most used forms of electronic communication. It sends and receives messages and files over the internet on many kinds of device. Beyond mail, most systems offer a calendar, a contact list, tasks and archives.
| Why effective email matters | What it means |
|---|---|
| Clarity | Clear, short language avoids misreading |
| Professionalism | A well-written email reflects well on the sender |
| Time saving | Organised emails let readers grasp the point fast |
| Professional tone | Especially in business and official messages |
| Actionability | A clear call to action tells the reader what to do |
Common types are formal emails for business or official use, informal emails for personal messages, job applications, and customer service replies.
Website platforms
A website platform is software for building and running a website. Its uses include content management, e-commerce, marketing and search engine optimisation, and social media integration.
| Platform | Known for |
|---|---|
| WordPress | A flexible, popular content management system |
| Wix and Squarespace | Drag-and-drop building, and design-led templates |
| Shopify and BigCommerce | Platforms built for online selling |
| Webflow | Design and build without writing much code |
| HubSpot | Website building combined with marketing and sales tools |
| GoDaddy | Hosting with a website builder |
| Google Sites and Joomla | Simple basic sites, and an open-source content management system |
Social media accounts and pages
| Social media accounts | Social media pages (business) | |
|---|---|---|
| Uses | Personal communication, information sharing, community building, entertainment, business marketing, customer service and research | Building brand awareness, connecting with customers, generating leads and sales, creating a community, marketing and advertising, monitoring performance, tracking trends and managing a crisis |
| Management | Content creation, scheduling, engagement, monitoring, analysis, reputation management and advertising campaigns | Content strategy and calendar, scheduling and publishing, engagement and community building, analytics, brand reputation and crisis management, paid promotion and influencer marketing |
For a firm, the point of managing a page is control: a plan for content, a person who responds quickly, regular checks of what people say, and a calm, quick answer to negative feedback.
Digital marketing
Digital marketing promotes and sells products and services through websites, apps, mobile devices, social media, search engines and other digital means. It uses many of the principles of traditional marketing, and firms usually combine both. It became popular as the internet spread in the 1990s. Social platforms let firms track user data and reach very specific audiences, and smartphones let them reach people wherever they are.
| Channel | What it does |
|---|---|
| Website marketing | The firm’s own site is the centre of its activity. It must be fast, mobile-friendly and easy to navigate |
| Pay-per-click advertising | Paid ads shown on search engines, social platforms and other sites. The firm pays when someone clicks. Ads can be targeted by age, interest or location |
| Content marketing | Useful written, visual or video content that attracts potential customers, promoted through social media, email and search. It is subtler than advertising |
| Email marketing | Still very effective. Marketers collect addresses through other channels and then turn leads into customers |
| Social media marketing | Builds awareness and trust and can generate leads and sales |
| Affiliate marketing | Companies and influencers promote another firm’s products and earn a commission on each sale or lead |
| Video marketing | Reaches people who look to video sites before they buy |
| Text messaging | Short messages sent to customers’ phones |
Measuring results
Click-through rate = clicks ÷ impressions
Conversion rate = completed actions ÷ clicks
Cost per click = spend ÷ clicks
Suppose an advert is shown 50,000 times and clicked 1,000 times, and 40 clicks end in a purchase. The click-through rate is 1,000 ÷ 50,000 = 2%. The conversion rate is 40 ÷ 1,000 = 4%. If the campaign cost ₦100,000, the cost per click is ₦100 and the cost of each purchase is ₦100,000 ÷ 40 = ₦2,500. Website traffic, the number of visitors, is a third common measure.
Why firms use it: it reaches a wider and more targeted audience, and it can cost less than traditional media and be measured more exactly.
Worked example: choosing the channels
Scenario. Bako Bakery wants to tell customers within 5 kilometres about a new line of cakes and also reach more people across the city. It has a small budget. Recommend channels and a way to measure them.
- Local reach. Use social media marketing and text messages to nearby customers, and a business page with regular posts and prompt replies.
- City-wide reach. Use pay-per-click ads targeted by location and interest, with a cap on daily spend.
- Build trust. Share short videos of baking and customer reviews, a form of content and video marketing.
- Measure. Track click-through rate, conversion rate and cost per purchase for each channel, and move the budget to the one that sells most cheaply.
Digital communication in more detail
Writing an effective business email
A good email has a clear subject line that states the purpose, a greeting, a short opening that gives the main point, a body that supplies the necessary detail in short paragraphs or bullets, a clear call to action saying who should do what by when, a polite close and a signature with contact details.
Check the recipients before sending, avoid long chains of copied people, and keep a professional tone because email is a record that may be forwarded. Use the subject line and a summary at the top so that a busy reader gets the point in seconds.
Choosing between instant messaging and email
Use instant messaging for quick, informal, time-sensitive questions among colleagues. Use email for formal matters, messages needing a record, detailed information and communication with outsiders. Do not use instant messaging for confidential or contractual matters, because it is less secure and less reliably stored.
Managing a social media page: a worked plan
| Task | What to do |
|---|---|
| Strategy and content | Set goals, know the audience and plan a weekly content calendar mixing products, advice and customer stories |
| Scheduling | Post at the times the audience is online, using scheduling tools |
| Engagement | Reply to comments and messages quickly and courteously |
| Monitoring and analytics | Track reach, engagement and sales, and adjust what is posted |
| Reputation and crisis | Respond calmly and openly to complaints, correct errors and have a plan for a crisis |
| Paid promotion | Run targeted adverts with a set budget and measure results |
Digital marketing measures with more numbers
An advert is shown 80,000 times, gets 2,400 clicks and 96 sales, at a cost of ₦240,000. Click-through rate = 2,400 ÷ 80,000 = 3%. Conversion rate = 96 ÷ 2,400 = 4%. Cost per click = 240,000 ÷ 2,400 = ₦100. Cost per sale = 240,000 ÷ 96 = ₦2,500. If each sale earns ₦6,000 of margin, each sale yields a margin of 6,000 − 2,500 = ₦3,500 after advertising cost, so the campaign is profitable. If the cost per sale were above ₦6,000, it would lose money.
Risks of digital channels
Digital channels carry risks: phishing emails that impersonate the business, leaks of confidential data through careless messaging, negative posts that spread quickly, and loss of control of accounts. Controls include staff training, strong passwords with two-factor authentication, a social media policy and monitoring.
Exam focus: calling and messaging tools
The syllabus lists several tools for voice, video and text communication. Know what each does and when a business would choose it.
- Skype let people make voice calls, video calls with a webcam and text messages, and hold group conference calls. Skype-to-Skype calls were free anywhere in the world. Microsoft retired Skype on 5 May 2025 and moved users to Microsoft Teams, so in an answer, name Skype as the syllabus does and add Teams or Zoom as a current example.
- Zoom and Microsoft Teams are video-conferencing platforms. They suit meetings between people in different places, and they save travel time and cost.
- WhatsApp Business lets a firm talk to customers and share product catalogues, which supports social selling.
- LinkedIn is a professional network used for B2B lead generation, networking and recruiting.
A common scoring point is the limitation of each tool. Video calls depend on a good internet connection and can reduce eye contact, and messaging apps can mix business and personal use.
Exam focus: e-mail, websites, social media and digital marketing in the syllabus
E-mail sends electronic messages over a network, using protocols such as SMTP for sending and POP3 or IMAP for receiving. Messages can go to one person or to mailing lists, and can carry text, images and attachments. Good e-mail is clear, professional in tone, time-saving and actionable, with a clear call to action. Types include formal e-mails, informal e-mails, job applications and customer-service e-mails.
Website platforms
- Content management: WordPress, Wix and Squarespace.
- E-commerce: Shopify and BigCommerce, with catalogues, carts and payment processing.
- Website building: Webflow and Duda, with templates and design tools.
- Marketing and SEO tools built into many platforms, and social media integration to share content.
- Others named include HubSpot (website plus marketing and sales tools) and GoDaddy (hosting).
Social media accounts and pages
Uses of accounts: personal communication, information sharing, community building, entertainment, business marketing, customer service and research. Managing accounts: content creation, scheduling, engagement, monitoring, analysis, reputation management and advert campaigns.
Uses of business pages: building brand awareness, connecting with customers, generating leads and sales, creating a community, marketing and advertising, monitoring performance, staying updated on trends, crisis management and customer service. Managing pages: content strategy, scheduling and publishing, engagement, analytics, reputation and crisis management, paid promotion and influencer marketing.
Digital marketing
Digital marketing uses websites, apps, mobile devices, social media, search engines and other digital means to promote and sell products and services.
- Website marketing. The site is the centrepiece and must be fast, mobile-friendly and easy to navigate.
- Pay-per-click advertising. Paid ads on platforms such as Google, Bing, LinkedIn, X, Pinterest and Facebook, targeted by demographics, interest or location. Google Ads and Facebook Ads are the most used.
- Content marketing. Written, visual or video content that interests customers, promoted through social media, e-mail, SEO or PPC.
- E-mail marketing. Turning leads collected through other channels into customers.
- Social media marketing. Builds awareness and trust and can generate leads or direct sales.
- Affiliate marketing. Others promote your product for a commission on each sale or new lead.
- Video marketing. Uses YouTube, Facebook videos, Instagram and TikTok, ideally combined with SEO and content marketing.
- Text messaging (SMS). Sends promotions and lets people pay or donate by text.
Key performance indicators: click-through rate (clicks as a percentage of those who might have seen the ad), conversion rate (people who took the desired action as a percentage of the audience reached), social media traffic and website traffic.
Importance: wider reach, targeted marketing, measurable results, increased engagement and cost-effectiveness compared with traditional advertising.
Common mistakes in the exam
- Listing digital marketing types with no explanation of what each one does.
- Treating instant messaging as suitable for every business message.
- Forgetting the measures that show whether a campaign works.
- Confusing a social media account with a business page.
- Describing email as outdated. It remains one of the most effective digital channels.
- Forgetting that digital marketing complements traditional marketing and does not replace it.
Quick revision
- E-communication: transmitter, channel, receiver, noise.
- Instant messaging: fast and cheap, but informal, unsaved and insecure.
- Email: clarity, professionalism, time saving, tone and a clear call to action.
- Digital marketing channels: website, pay-per-click, content, email, social media, affiliate, video and text messages.
- Click-through rate = clicks ÷ impressions. Conversion rate = actions ÷ clicks.
Practice questions
These are original questions written in the style of the ICAN exam. Try each one before you open the answer.
Section A style: multiple choice
Question 1. The part of an electronic communication system that turns the information into a signal is the:
- Receiver
- Transmitter
- Noise
- Channel
Show the answer
B. The receiver converts the signal back into information.
Question 2. Which of the following is a disadvantage of instant messaging?
- It is cheap
- It is received at once
- It has low security on a public network
- Group chats are possible
Show the answer
C. The others are advantages.
Question 3. Pay-per-click advertising means that the advertiser:
- Pays only when someone clicks the advert
- Pays a fixed monthly fee for any number of views
- Earns a commission on each sale
- Sends text messages
Show the answer
A. Earning a commission describes affiliate marketing.
Question 4. An advert is shown 20,000 times and clicked 600 times. The click-through rate is:
- 1%
- 3%
- 6%
- 30%
Show the answer
B. 3%. 600 ÷ 20,000 = 0.03.
Question 5. In affiliate marketing, an affiliate earns:
- A fee per advert viewed
- A commission for each sale or new lead
- A salary
- Nothing
Show the answer
B.
Question 6. Which of these is a website platform designed specifically for e-commerce?
- Shopify
- Google Sites
- Joomla
- Squarespace
Show the answer
A. Shopify and BigCommerce are built for online selling.
Question 7. An advert shown 40,000 times that gets 1,200 clicks has a click-through rate of:
- 1%
- 3%
- 30%
- 12%
Show the answer
B. 1,200 ÷ 40,000 = 3%.
Question 8. If 60 of 1,500 clicks lead to a purchase, the conversion rate is:
- 4%
- 6%
- 60%
- 0.4%
Show the answer
A. 60 ÷ 1,500 = 4%.
Question 9. Which is best sent by email rather than instant message?
- A quick lunch plan
- A formal notice that must be recorded
- A casual joke
- A quick yes or no question
Show the answer
B. Email gives a record.
Question 10. A campaign costs ₦120,000 and produces 48 sales. The cost per sale is:
- ₦2,500
- ₦5,000
- ₦250
- ₦25,000
Show the answer
A. 120,000 ÷ 48 = 2,500.
Section B style: written questions
Question 11 (10 marks). State and explain five types of digital marketing.
Show the marking guide
Award 2 marks for each: 1 for naming and 1 for explaining. Any five of: website marketing, pay-per-click advertising, content marketing, email marketing, social media marketing, affiliate marketing, video marketing and text messaging.
Question 12 (20 marks).
(a) Explain the advantages and disadvantages of instant messaging for business. (8 marks)
(b) Explain four ways in which a firm can manage its social media page. (8 marks)
(c) An advert was shown 50,000 times, received 1,000 clicks and led to 40 sales, at a cost of ₦100,000. Calculate the click-through rate, conversion rate and cost per sale. (4 marks)
Show the marking guide
(a) 8 marks. Four advantages and four disadvantages, 1 mark each, such as cheap, instant, delivery and read receipts, group chats; and not always saved, informal, pressure to reply, distracting, low security.
(b) 8 marks, 2 each. Any four of: content strategy and calendar, scheduling, engagement, analytics, reputation and crisis management, paid promotion, influencer marketing.
(c) 4 marks.
- Click-through rate 1,000 ÷ 50,000 = 2% (1).
- Conversion rate 40 ÷ 1,000 = 4% (1).
- Cost per sale 100,000 ÷ 40 = ₦2,500 (2).
A further written question
Question 13 (10 marks). Explain the advantages and disadvantages of using email for business communication.
Model answers
Show the model answer to Question 11
Five types of digital marketing. Website marketing: the firm’s own site is the centre of its digital activity and must be fast, mobile-friendly and easy to navigate. Pay-per-click advertising: paid adverts appear on search engines and platforms and the firm pays when someone clicks, with targeting by interest or location. Content marketing: useful written, visual or video content attracts potential customers and is promoted through social media and search.
Email marketing: messages to a list of contacts turn leads into customers and remain very effective. Social media marketing: builds brand awareness and trust and can generate leads and sales. Others are affiliate, video and text-message marketing.
Show the model answer to Question 12
(a) Instant messaging. Advantages:
- it is cheap or free
- messages arrive at once
- senders can see whether a message was delivered and read
- many kinds of content can be sent
- group chats are possible
Disadvantages: messages are not always saved; it is informal and may not suit business matters; there is pressure to reply at once; it is distracting; and security is low on a public network.
(b) Managing a social media page. Content strategy and calendar: plan posts that suit the audience and goals. Engagement: reply to comments and messages quickly and courteously. Analytics: track reach and engagement and adjust. Reputation and crisis management: monitor feedback, respond calmly to complaints and have a plan for crises.
(c)
- Click-through rate.
1,000 ÷ 50,000 = 2%. - Conversion rate.
40 ÷ 1,000 = 4%. - Cost per sale.
100,000 ÷ 40 = ₦2,500.
Show the model answer to Question 13
Advantages. Email is fast and cheap, can reach many people at once, creates a written record, lets the reader reply at a convenient time, can carry attachments, and works across time zones.
Disadvantages. It can be misread because tone is lost; the volume of email can overload people and important messages can be missed; it is exposed to phishing, viruses and breaches of confidentiality; it can be sent to the wrong person; and it is not suitable for sensitive or urgent matters, where a call or meeting is better.
Pathfinder on digital communication
These are the ICAN Pathfinder questions that test this topic. ICAN owns the questions and the suggested solutions, so we point you to them and do not copy them. Open your Pathfinder, attempt each question under exam conditions, then check your answer against the notes above.
From the earlier Business, Management and Finance paper. Part (b) asks for five types of digital marketing. Revise the digital marketing channels.
Revise first: Exam focus: e-mail, websites, social media and digital marketing in the syllabus
Multiple-choice questions can test email systems, instant messaging, website platforms and digital marketing. Check Section A of every diet you practise for items on these points.
Revise first: Electronic communication
Source: ICAN Pathfinder, Business Environment. Diets covered: May Diet, 2021 to May Diet, 2026. November Diet, 2024 is not yet mapped.
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