The aim of this research work is to study the significant role affected by information technology in Accounting education curricula, however, still largely ignore the use of computers as tools in the learning process, mainly because of budgetary and timetable constraints, this study investigates the impact of studying a course in using computers in accounting on attitudes towards the computer skills perceived by Accounting students, the aim of our study was to determine the effectiveness of teaching undergraduate accounting students courses in using computer in Accounting, four hundred and fifty three Accounting students were included in the studies. A multiple choice question survey was perform after finishing a course offered to teach students computers in Accounting. The results shows that such course has an impact on attitude towards the skills from using computers for accounting purpose. After the course, no gender deference with respect to attitude towards the perceived skills but male were found, slightly more computer experience than females.
TABLE OF CONTENTS
CHAPTER ONE: INTRODUCTION
CHAPTER TWO: REVIEW OF RELATED LITERATURE
CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY
CHAPTER FOUR: PRESENTATION AND ANALYSISOF DATA
CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION
Bibliography
Appendix
CHAPTER ONE
1.0 INTRODUCTION
1.1 BACKGROUND OF THE STUDY
There has been a lot of observations and comments on the effect of computer as it relates to the accounting profession in Nigeria.
According to Raymond L. (1992) “Computers are being used to assist in the management of major areas of the accounting which [are under utilized in several area, the uses are yet rudimentary”.
In the accounting the story is the same, it has becoming necessary to know the effect of computer on the accounting profession, to determine whether computer does have effect on the accounting professional and perform task with maximum speed and accuracy which will make the job of the account staff a lot easier or they are under utilized, despite the immense benefits derivable from their optimum utilization.
With the advent of computer-based accounting system, is advance from simple, clerical automation to complicate with new challenge.
Furthermore, the traditional accountant was not trained with specific device and language used in the computer based system. In accounting, a chattered accountant as a professional organization to educate the accountant to function very effectively in computer and they use it under accounting profession.
Finally, I have the conviction that the efforts expended in this study will be a worthwhile investment. This is further studies on the relationship between the computer and the accounting profession and other related topics in the feature accounting.
Manual data processing accounting to Davis F.D. 1989, which stated that data processing has been existed as long as a man walked in this planets. It continues to exist today by every organization and is a major form of data processing for many small business firms. The earliest method of manual data for processing include the use of fingers, stones and stick for counting and scratches on a rock or notches in a stick as record keeping devices. The Babylonians wrote on clay tablets with a sharp stick, while the ancient “Egyptians” developed written records on papyrus using a sharp pointed reed a pen and organic dyes for ink. The earliest form of manual calculation for thousands of years in many civilizations, the abacus in its originated in china and skill in widely calculated.
Manual data processing techniques contributed to progress over the centuries. Due to development, such as Arabic numerical, the decimal system, the manufacture of paper. The printing slide rule and double –entry book keeping to measure few, manual data processing systems of today employ tools and materials that have been used for several hundred years. Such as pencil, pens, rulers paper record keeping, forms, folders and filing cabinets.
In this recent development where tools is been experience and material, such as multiple copy forms, carbon paper, accounting pegboards and notched cards.
The information system of any organization can include manual data processing systems. If the information, requirement is become more complex and the volume of data increases, mechanical data processing systems become more efficient and economical in manual data processing transactions, it can be recorded easily in a human-readable form and changes and correction to such systems can easily be made as manual data processing is also guide in expensive at low volumes.
The major limitation of manufacture data processing, is included, it liabilities to handle large volume of work and audit reliable on many cumber-some and tendious methods, because it depends on human effort for most data processing operations.
1.2 STATEMENT OF PROBLEMS
According to Henry L. 1997, which stated that the naturally complex form of accounting, are increasingly becoming more sophisticated and so it becomes more necessary wanting to know how computerization has helped in resolved, it holds any greater promise for the future in the field of accounting. There is the need also to know if it hold any risk of aiding perpetrators of frauds in order to weigh its against benefit. It also seeks to identify how the personnel conduct is controls their activities in accounting department without computers and how it is differentiate when computers are introduced. Am sure that many people would have been amazed the way computer processing will hold and be well conducted.
In a very short time, for instance, the computer process of a company’s, journal, assets register, balance sheet, trial balance, profit or loss account, departmental statements, age receivable approximately in 10 minute, 24 second month.
This recent development in the printing of accounting, which has left him hired the services of a computer expert for audit purposes, does the computer displace the accountant with a computer scientist.
Sometimes the auditor looks frustrated watching the computer as a fast device perform. The job of an accountant and selfishly stores them on magnetic tapes as invisible magnetic spots. In addition to this problems the electronic accounting systems always analysis and program which in most case the duties of non accountants. The makes the accountant a stranger to the system he is to audit the accountant unlikes in manual system.
Furthermore, the accounting information processing procedures are stated in computer programs which are written in special computer languages and stored on machine-sensible medium. Where on-line integrated systems are in use, audit trail may not be in existence, these make the auditor to be lost in the mist of computer processing, computer also exist in accounting with the direction to the information required.
How can all this problem of the computer be surrounded so as to return accountants and make them offer more qualitative job to the firm and the public in general instead of the computer scientists or economists with computer knowledge. These are the problems the study shall be focused at.
1.3 OBJECTIVE OF STUDY
The objective of this study is to:
1.4 HYPOTHESIS
Ho: There is no effect of computer in the accounting profession in Asaba Aluminium Company.
Hi: There is effect of computer in the accounting profession in Asaba Aluminium Company.
Ho: Computer does not perform task with maximum speed and accuracy that will make the job of account staff a lot easier.
Hi: Computer perform task with maximum speed and accuracy that will make the job of the account staff a lot easier.
Ho: Computer is a threat to the accountants because is a garbage in garbage out, and once you are carried away the computer, you ma y not perform the appropriate works that is required by accountant.
Ho: Computer is not a threat to the accountant because, when the information is been applied very well, it will help the accountant to work more faster.
1.5 RESEARCH QUESITONS
The analysis of these problems in this research work will raise certain important questions which the researcher intends to prepare to answer.
1.6 SIGNIFICANT OF THE STUDY
This study, the effect of computer on the accounting profession (A Case Study of Asaba Aluminium Company, Delta State will educate the entire public how computer aids the accounting profession.
The world is fast turning into a global village with the rise of satellite communication, the internet and specialized software in very competitive financial environment, this study is significant in that it mains at increase the awareness of our leverage on computerization, if the company’s financial market must be further opened and stay competitive and profitably so, the computer technology might just hold the key. In recent times, there has been increased demand in the knowledge and application of the computer for processing data. This has become necessary in the face of unique position that computer occupies today in organizations with which most calculations and data processing are handled.
Such a lot of the accounting boarder-some processing large volumes of data, there is need therefore, to find out in the study the various benefits associated with the use of computers in accounting.
The study will not seek to justify the huge amount invested in computer, but also try to show the reward and meaningful development or improvements in terms of times saved, less clerical and laborious manual entries from the use of computers than any other mechanical automated machines.
As immediate and future computer users in this company, accountant needs a basic understanding of computers and how they can be applied to the management and operations of a business enterprise. Therefore, they need to be introduced to the fundamentals of computers and electronic data processing, wide range of hardware and software that processes of computer and electronic data programming and the high level programming languages that are utilized by the computer using business firms. However, and more importantly they need the basis concept.
Computer is significant with the uses includes;
Inventory, control, crime prevention, analysis of construction specifications payroll calculation industrial process control, space ligh
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