Challenges Of Cost Benefit Analysis In Computerised Accounting System Of Firms In Nigeria (A Case Study Of Nigerian Breweries Aba}

NWEKE JOY NGOZI MOUAU/ ACC/14/23544 | 51 pages (15830 words) | Projects

ABSTRACT

This study specifically restricts  itself, The Nigeria Brewery located in Aba. The scope is in relation to time and year 2018 as to when the research was carried out.  A Computerized accounting  systems has many advantages over manual accounting system; in manual accounting system it requires that all journal entries, invoices and other financial documents be created by hand. While  computerized accounting allows users to input. information  much faster than manual accounting system. Accounting to Abubakar (2013) manual accounting systems are prone to mathematical error and misplaced numbers, but with  a computerized accounting system, company's data is automatically calculated  based on numbers of input data. One of the factors that determine the use of computerized accounting system in an organization is the volume of business transactions. The research design Is aimed at finding out the cost benefit analysis of adopting a computerized accounting system in financial reporting in Nigeria. The major challenge in the manual accounting system is that processing of information takes a very long period of time.  There ais a huge labour cost in terms of salaries and its related cost. Errors of commission and omission are very prone in this aspect  of accounting because of the bulking calculations to be carried out. The objectives of this study is tp assess the effects of the progress from a manual accounting systems to a computerized  accounting system on financial reporting in Nigeria, it is also used to ascertain the cost and benefits associated with  the adoption of computerized accounting system in Nigeria. Tables are used tu adopted to clearly show the responsesobtained in each question of the questionnaires and the research hypothesis from chapter  one will be tested through with the aid of spearman who correlation coefficients of the variables. Managements should adhere to a functional computerized accounting system which  is an important  aspect in influencing the perceived usefulness of accounting information characteristics. 


TABLE  F CONTENTS

Title page 

Declaration 

Certification 

Dedication 

Acknowledgements 

Table of contents

 List of tables · 

Abstract


CHAPTER  ONE:  INTRODUCTION

1.1     Background  to the Study

1.2      Statement  of the Problem

1.3        significance  of study

1.4     Research  Questions

1.5       Research  Hypotheses

1.6     Significance  of the Study

1.7     Scope of the Study

1.8       Definition  of Terms


CHAPTER  TWO:  REVIEW   OF RELATED   LITERATURE

2.1     conceptual  framework

2.2    The concept of computerized  accounting

2.2.1   Application  of computers  in Business

2,2,2  Cost /benefits impli.cation of adopting a computerized accounting system

2.3      Theoretical  framework

2.3 .1         Diffusion  of innovation  theory (DIO)

2.4      Empirical  rev.iew


CHAPTER THREE: RESEARCH METHODOLOGY

3.1    'Introduction                                                                                                        22

  3.2    Research  Design  .                                                                                          22

3.2.l    Population  of the Study                                                                                22

3.2.2     Sample Size determination                                                                            22 

3.3     Sources/Method of data    collection                                                            23 

3.4     Validity  and reliability                                                                                   23


CHAPTER FOUR: DATA PRESENTATIONAND ANALYSIS

4.1 Data Presentation 25

4.2 Analysis  of Questionnaires  Response 27

4.3 Test of Research  Hypothesis 32

4.4 Discussion  of Findings 33


CHAPTER          FIVE:             SU_MMARY,·            CONCLUSION          AND RECOMMENDATIONS

5.1        Summary of Findings                                                                                     35

5.2     Conclusions    .                                                                                                                                                     35

5.3       Recommendations                                                                                     36

5.5       Suggestion  for Further Research                                                                  36


REFERENCES                                                                                             37

QUESTIONNERIERS 

LIST OF TABLES

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APA

NWEKE, A (2020). Challenges Of Cost Benefit Analysis In Computerised Accounting System Of Firms In Nigeria (A Case Study Of Nigerian Breweries Aba}. Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/challenges-of-cost-benefit-analysis-in-computerised-accounting-system-of-firms-in-nigeria-a-case-study-of-nigerian-breweries-aba

MLA 8th

ACC/14/23544, NWEKE. "Challenges Of Cost Benefit Analysis In Computerised Accounting System Of Firms In Nigeria (A Case Study Of Nigerian Breweries Aba}" Mouau.afribary.org. Mouau.afribary.org, 08 Jun. 2020, https://repository.mouau.edu.ng/work/view/challenges-of-cost-benefit-analysis-in-computerised-accounting-system-of-firms-in-nigeria-a-case-study-of-nigerian-breweries-aba. Accessed 30 Oct. 2024.

MLA7

ACC/14/23544, NWEKE. "Challenges Of Cost Benefit Analysis In Computerised Accounting System Of Firms In Nigeria (A Case Study Of Nigerian Breweries Aba}". Mouau.afribary.org, Mouau.afribary.org, 08 Jun. 2020. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/challenges-of-cost-benefit-analysis-in-computerised-accounting-system-of-firms-in-nigeria-a-case-study-of-nigerian-breweries-aba >.

Chicago

ACC/14/23544, NWEKE. "Challenges Of Cost Benefit Analysis In Computerised Accounting System Of Firms In Nigeria (A Case Study Of Nigerian Breweries Aba}" Mouau.afribary.org (2020). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/challenges-of-cost-benefit-analysis-in-computerised-accounting-system-of-firms-in-nigeria-a-case-study-of-nigerian-breweries-aba

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