ABSTRACT

This research is based on a research project designed to investigate  small scale   business  computerized  accounting  system  to ascertain  if there  are obstacles  that  prevent  small  scale  business  from  migrating  to  such  a system. Two groups of small business are surveyed, those that currently use a Computerized Accounting   Function  (CAF)  and  those  that  do  not.  The purpose of this comparison  is to determine what were the major influences in their decision to use or not use accounting software for their business. A secondary objective was to learn more about the influence  and role (if any) played by  their   accountant   in  their  decision.   The  development   of  an understanding  of the obstacles  that inhibit the use of CAF will be useful in the building of strategies  to encourage  greater efficiency  in small business record keeping. Though,  the  adoption  of computerized  accounting  however,  is still at the beginning  stage  as majority  of the firms  only adopted  CAF in the last five years   or  less   and  the   dept   of  the   CAF   adopted   is  behind   that   of industrialized   countries.   The   result  shows  that  years   of  adoption   are positively  correlated  with  the  overall  quality  of the  CAF  adopted.  Further investigations  on the relationships  between CAF use items and factors that were expected  to affect  CAF  use indicate  that the maturity  stage  of CAF adoption  was  significantly  positively  correlated  with  age  of business.  The result  of this  study  provides  some  understanding  on the  development  of CAF  among  small  scale  business  entities  and  reasons  as  to  why  the entities do adopt computerized  accounting function  (CAF). Financial   and  accounting    purposes.   The  percentage   is fairly  low  compared to the IT adoption   among  small  scale  entities  in developed   countries.

TABLE  OF CONTENT

Declaration                                                                                        i

Certification                                                                                       ii

D e di1ca tiion

Acknowledgement. .1.1.1 iv

Table of content.

Abstract

CHAPTER  ONE

INTRODUCTION

1.0 Background lnformation

1.1 Statement  of the problem 3

1.2 Research  questions

1.3 Objective of the study

1.4 Statement   of hypothesis

1.5 Relevance of the  study

1.6 Organization  of study

1.  7 Definition   of terms

CHAPTER TWO

2.1 LITERATURE  REVIEW

Previous studies of small business computing

2 .2 Dimensions  of the computerization  profile

2.3 The need for computerization  accounting in SSBEs

2.4    limitation   and prospects of small scale   development  in Nigeria     15-18

2.5      characteristics  of small scale                                                           18

2.6      sources  of fund for  SS Es  in  Nigeria                                                   18-20

CHAPTER THREE

RESEARCH  DESIGN AND METHODOLOGY

3.0    lntroduction                                                                                     21

3; 1           Research  design                                                                          21-23

3.2    Population   of the study                                                                 23

3.3    Sample and sampling  procedure                                                 23-24

3.4    Restatement  of hypothesis                                                           24

3.5      Administration  of the instrument.                                                  24

3.6      Method   of data analysis                                                                 25

3.7      Validity and reliability                                                                      26

CHAPTER  FOUR

4.0    Results and discussion

4.1    Adoption  and extent of computerization  accounting function   by SSBEs in Umuahia 27-28

4.2 Quality of computerization  accounting functions by SSBEs

4.3 Demographic  CAF profile of SSBEs

4.4 Adoption  of computerized  accounting determined  by numbers of computers function used by each business/business/groups                     4.5    Factors influencing the extent of adoption or non adoption of CAF by small scale business entities in umuahia                   32-34

CHAPTER  FIVE

Summary of findings, conclusion and recommendations

5.1 Summary of findings 35-36

5.2 Conclusion

5.3 recommendations

References