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.