Abstract:
The major purpose of the study was to determine extent of utilization of computer software in the teaching of financial accounting in the tertiary institutions in North-east Nigeria. The study adopted a survey research design and was guided by five research questions and five hypotheses. The hypotheses were tested at 0.05 level of significance. The population of the study consisted of 296 accounting lecturers in the Universities, Polytechnics and Colleges of Education in the North-East as at February, 2011. The entire population was studied because of its manageable size. Computer Software Utilization Questionnaire (CSUQ) was used to collect data for the study. The validated instrument was tested for internal consistency reliability, using the Cronbach Alpha Coefficient with SPSS Computation. The reliability co-efficient of the instrument was 0.97. The tools used for data analysis were the mean and Analysis of Variance (ANOVA). It was found that computer software was utilized in preparing profit and loss accounts and balance sheets in the teaching of financial accounting to a moderate extent. It was concluded that computer software was utilized in teaching financial accounting, to a moderate extent. An important implication is that the extent of utilization revealed the by the study puts accounting education students at a disadvantage, employment-wise. Acquisition of adequate computer software utilization skills, provision of adequate computer facilities and adequate funding of the tertiary institutions were among recommendations made.
