ABSTRACT

The study investigated the effect of a computerized accounting system on financial reporting in the manufacturing industry in Nigeria. The major objectives of the study were to examine the effect of a computerized accounting system on the earnings per  share,  profitability  status and net assets of manufacturing industries in Nigeria.To achieve the objectives of the study,survey research design was adopted. The researcher adopted primary  data in getting the required information. The questionnaire was designed and distributed to 81 staff of Nigeria Bottling Company PLC while 75 out 81 distributed questionnaires were completed and returned.In testing the hypotheses, simple regression statistical technique was used. The findings revealed that Computerized accounting system has a significant effect on the earnings per share of manufacturing industries in Nigeria.The findings also revealed that computerized accounting system has a significant effect on the profitability and net assets of manufacturing industries in Nigeria.Finally, the study revealed that the application of a computerized accounting system  is  effective  in strengthening the  control  system and accountability in manufacturing companies.The researcher recommends that manufacturing companies should take advantage of the excellent benefits derivable from the adoption of well-designed computerized accounting system. The researcher also recommends that manufacturing companies should channel reasonable proportion of their efforts and resources to the training and development of their  manufacturing personnel and accountants personnel (manpower development)  through seminars, workshops and  the  use  of a computer. Also the researcher recommended the adaptation of computerized accounting system on financial reporting in manufacturing industry in Nigeria. Companies should make necessary provisions of facilities  that will aid in reducing the quantity of electricity consumed. 

TABLE OF CONTENTS

CHAPTER ONE:INTRODUCTION

1.1Background  to the Study                                                                                1

1.2    Statement of Problem                                                                                      2

1.3    Objectives of the Study                                                                                  2

1.4    Research Questions3

1.5    Statement of Hypotheses                                                                                 3

1.6       Significance of the Study4

1.7    Limitations of the Study                                                                                4

1.8    Definition of Terms5

CHAPTER TWO:REVIEW OF RELATED LITERATURE

2.1       Conceptual Framework                                                                                   7

2.1.1Concept ofAccounting                                                                                   7

2.1.2Role/functions  ofAccounting                                                                        8

2.1.3   Accounting  System                                                                                         10

2.1.4  Manual Accounting  System  anditsShortcomings                                  11

2.1.5   Computerized  Accounting  System12

2.1.6Importance Computerized Accounting System                                           13

2.1.7TimeandCostsavings13

2.1.8   Organization  andAccuracy                                                                            14 

2.1.9  Storage andSpeed14

2.1.0  Distribution14

2.1.11Challenges encountered with the use of Computerized  Accounting System             

2.1.12Financia lReporting15

2.1.13 Importance of Financial Reporting17

2.1.14History  of Nigeria Bottling Company PLC                                                17

2.2     Theoretical Framework                                                                                    19

2.2.1System Theory19

2.2.2Positive Accounting  Theory                                                                          20

2.2.3Resource-Based  view (RBV) Theory                                                           20

2.3    Empirical Review                                                                                             21

2.4     Summary  ofIdentified gaps intheliterature reviewed                              24

CHAPTERTHREE:METHODOLOGY

3.1 ResearchDesign 25

3.2 AreaoftheStudy 25

3.3 Population totheStudy 25

3.4 SamplesizeandsamplingTechniques 26

3.5 Sourcesofdata 27

3.6 Validation/reliability ofResearchInstrument

3.7 Methodof Dataanalysis

CHAPTER       FOUR:     DATA     PRESENTATION,      ANALYSIS      AND INTERPRETATION

4.1 DataPresentation 29

4.17 Testofhypotheses

4.18 Hypothesis one 43

4.19 Hypothesis two

4.20 Hypothesis three

4.21 Discussion of Results and Interpretation

CHAPTER FIVE:SUMMARY OF FINDINGS,CONCLUSION AND RECOMMENDATIONS

5.1 Summary of Findings 55

5.2 Conclusion

5.3 Recommendations

5.4 Suggestion for further Studies

REFERENCES

APPENDICES