ABSTRACT
This study evaluation of computerized accounting controls in
the performance of manufacturing industries in Nigeria was carried out in
Nigeria Brewery, Aba, Abia State. It aimed to ascertain: the effectiveness of
computerized accounting control in the performance of manufacturing industries;
the extent computerized accounting has enhanced accounting operations in
manufacturing industries and if computerized accounting was contributing to the
underemployment of accountants in manufacturing industries. Data was collected
from fifty (50) respondents through questionnaire, observation and interview.
Three hypotheses were raised in the study. The data collected that are reated
to the objective and the hypotheses was analyzed with descriptive and
correlation analysis. The information obtained from the staff in Nigeria
Breweries Plc showed that majoriy (54%) of the respondents are male, 36% of the
respondents are from the accounts department, 32% each was in administration
department and personnel department. it was found out that 80% had educational
qualification of NCE/OND, I-TND/B.SC, M.SC/MBA and PhD respectively whie 20%
had FSLC/SSCE. Almost all (54%) of the respondents have I 020 years working
experience even as (44%) of the respondents are middle management staffs. From
the analysis a positive mean likert score of 3.66 suggested that computerizing
accounting control leads to corresponding improvement in the performance. In
addition a positive mean response of 3.12. indicating that the underemployment
of accountant in manufacturing industries is not related to the adoption of
computerized accounting control system whereas a mean score was 2.86 showing
that the respondents are not sure whether computerized accounting has enhanced
the accounting operation in their various departments. The correlations
analysis confirms a significant relationship between performance of
manufacturing industries, accounting operations and computerized accounting
thus null hypotheses (1-102 and 1-102) was reject. Furthermore, the result
showed computerized accounting has not contributed to underemployment of
accountants in manufacturing industries as a result the null hypothesis (1103)
was accepted. From these findings the following are recommended: Manufacturing
industries that wants o maintain computerized accounting control should always
provide training facilities to the accountants in order to serve the industries
better; Accountants should train themselves on computerized accounting
practices and Institutions of higher learning should include the subjects
relating to computerized accounting control system as part of curricular
studies.
OHBUGHIRO, U (2021). Evaluation Of Computerized Accounting Control In The Performance Of Manufacturing Industries (A Study Of Nigerian Breweries, Aba). Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/evaluation-of-computerized-accounting-control-in-the-performance-of-manufacturing-industries-a-study-of-nigerian-breweries-aba-7-2
UZOAMAKA, OHBUGHIRO. "Evaluation Of Computerized Accounting Control In The Performance Of Manufacturing Industries (A Study Of Nigerian Breweries, Aba)" Mouau.afribary.org. Mouau.afribary.org, 26 Nov. 2021, https://repository.mouau.edu.ng/work/view/evaluation-of-computerized-accounting-control-in-the-performance-of-manufacturing-industries-a-study-of-nigerian-breweries-aba-7-2. Accessed 31 Oct. 2024.
UZOAMAKA, OHBUGHIRO. "Evaluation Of Computerized Accounting Control In The Performance Of Manufacturing Industries (A Study Of Nigerian Breweries, Aba)". Mouau.afribary.org, Mouau.afribary.org, 26 Nov. 2021. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/evaluation-of-computerized-accounting-control-in-the-performance-of-manufacturing-industries-a-study-of-nigerian-breweries-aba-7-2 >.
UZOAMAKA, OHBUGHIRO. "Evaluation Of Computerized Accounting Control In The Performance Of Manufacturing Industries (A Study Of Nigerian Breweries, Aba)" Mouau.afribary.org (2021). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/evaluation-of-computerized-accounting-control-in-the-performance-of-manufacturing-industries-a-study-of-nigerian-breweries-aba-7-2