Computer can be defined as an
electronic device that is capable of accepting data, processing data and
displaying the information. It can also be regarded as an automatic machine for
processing information. The introduction of computer has brought
efficient services to mankind, with people having to do less work.
Therefore, it is important for one to become computer literate so as to be able
to fit into the changes brought about by the computer technology for an
improved standard of living with less stress. The high rate of computer
illiterates prompted the researcher to venture into great research work.
Though survey, and historical research methods were used
for the collection of primary data, personal observations were employed in
order to enhance the researcher results by limiting the possible errors.It also
enables the researcher to assess population sample size, attitude of
respondents, existing literatures on subject matters. However, personal
interview conducted by the researcher on the personnel manager, heads of the
computerization departments and the union leaders shows that only four
employees out of three hundred and twenty two people were retrenched as a
result of introduction of computer to business. Computers have great
impact on the profession of accounting, with the rapid growth of technology
there is no doubt that computers will become a common asset in all profession.
TABLE OF CONTENTS
Chapter one
1.0
Introduction
1.1
Background of the study
1.2
Statement of the Problem
1.3
Objectives of the study
1.4
Significance of the study
1.5
Scope and limitations of the study
1.6
Research
Questions
1.7
Definition of
Terms
Chapter two
2.0
Literature Review
2.1 Some Applications of Computer Technology in
Nigeria
2.2
Implications of Technological changes on
Employees
2.3
Union Response to the Technological Changes
2.4
Implication to Technological change on Employees
2.5
Specific Implications of computer application to
employment
Chapter Three
3.0
Research Methodology
3.1 Research Methodology
Used
3.2
Description of Respondents
3.3
Determination of Sample Size
3.4
Sources of
Data
3.5
Methods of
Investigation
Chapter Four
4.0
Presentation, Analysis and Interpretation of Data
4.1 Data Analysis
4.2 Testing of Hypothesis
4.3 Interpretation
Chapter Five
5.0
Summary of findings, conclusion and recommendation
5.1 Summary of
Findings
5.2
Conclusion
5.3
Recommendations
Bibliography
Appendix
CHAPTER ONE
1.0 INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Days are gone when most
accounting operations and decisions that have to be made on or from them are on
first hand basis. This is because accounting operators and decision makers are
in close contact with such accounting operations and as such, collected,
analysed and interpreted data from such operations for decision
making. With the introduction of computer to many business
applications, those business areas that involve repeated tasks which are often
monotonous and fallible to human errors (cash, inventory control, payroll and
etc) are increasingly being simplified accurately by combining the cost,
effectiveness, simplicity of use, efficiency, reliability and accuracy of the
computer to obtain, analyze and interpret data information for efficient
business decisions. Though the introduction of computer to many facets of
business operations is a welcome idea, its use is further implicated on
accounting system and as such organisations need to strike a balance between
accounting areas to be manually operated so as to control or limit the menace
associated with unemployment.
Some of the business operations
to which computer has been successfully introduced:
-
Printing graphic designs of complicated nature.
-
Payroll system.
-
Billing system.
-
Predict election result.
-
Mark examination results such as JAMB and WAEC.
-
Control inventories.
-
Predict performance of an aircraft or missile still.
-
To calculate the critical path of most efficient assignment of troops or
problems and so on.
It therefore becomes important
that technological changes such as the introduction of computers in
organizations be carefully evaluated so that the gains in technical efficiency
are not made at the expense of the well-being and integration of employees.
In the circumstances,
then a study of the implication of computer introduction to accounting system
of business operations is not only timely but mandatory so as to avoid some of
the problems associated with technological changes in organizations.
Historical Development of Computer
Nature has endowed man with the
spirit of inquisitive that is searching to know about certain phenomenon
surrounds him and his environment. One of the major problems is of
counting. Trying to solve this problems, man invented the use of what is
refined today as computer.
For clear understanding we are
going to divide it into two basic forms.
1.
Early Aids to counting
2.
The Fingers and toes
The early man uses its fingers
and toes in trying to solve basic mathematical problem of adding, subtracting
and dividing etc facing him with it environment.
B. Stones
The primitive man also uses
piles of stone in replacement of finger and toes application in trying to solve
problems of accounting. This man gathered stones of various colours and small
sizes in trying to solve basic mathematical problems.
c. Abacus
A man called Abacus invented a
manual machines or device for mathematical solution known as Abacus. This
manual machine was made in a rectangle structure which was attach with a
strings of wires on the bead. Now by moving the bead back and front along the
wires, numbers could be added and subtracted.
2. Modern Mechanical Aid to Counting
In not less than hundreds of
years manually application was involved, until the modern scientist came up
with a new device known as calculator.
A French man known as Blaise
Pascal invented the first mechanical machine which could support addition and
subtraction, division etc in the year 1642. The machine has a
number of wheels with the teeth on tens, the third works with hundreds, and so
on. For clear understanding of this machine note that any time the first
wheel made one complete turn, the second wheel moved one position forward.
In further attempt of the
search for a more reliably means of computations, a Cambridge university
mathematics professor Charles Babbage in the year 1812 developed what is known
as difference engine and it application was greater in mathematical tables.
This therefore mark a
significance change to our today’s modern digital computer.
Dr. Herman Halleraith was American statistician at the United State Census
Bereau in 1890, he developed what was known as Hollerith machines. He used his
machine to process the information obtained in the census of the population
carried out in the United State of America in 1890. In the year 1946 John Von
Neuman set out the world classic design for a modern digital computer.,
all these gave birth to what is now called modern digital computer.
1.2 STATEMENT OF THE PROBLEM
The importance of personnel in
the accounting section of an organization cannot be over emphasized especially
when one remembers the facts that these personnel support the organization.
1.3 OBJECTIVES OF THE STUDY
The purpose of this research
work is to find out and evaluate the implication of computer introduction to
Accounting sections of business operation in Nigeria Today. To find out
whether the introduction of computer has made the accountant job easier. The
study will also attempt to find out the efficiency and effectiveness of such
application to overall management capabilities in decision making.
1.4 SIGNIFICANCE OF THE STUDY
This research work provides a
clear understanding of one of the social implications of computer application
on accounting system. The information obtained will be useful to management,
consultants, about unions, professional, students, shareholders, investors,
institute of higher learning, training managers, economist, the government and
so on.
1.6 RESEARCH QUESTIONS
The following research
questions form the basic postulate of the study:-
1.
Has computer introduction any impact on accounting system?
2.
Has computer introduction made the accountant’s job easier?
3.
Has computer introduction provided more accounting information with same staff?
4.
Has computer introduction made the storing and retrieval of accounting
information faster.
5.
Has computer introduction made the accountant more efficient?
1.7 DEFINITION OF TERMS
The purpose of this section is
to give conceptual clarification of terms within the scope and limitation of
the study so as to avoid ambiguity of concepts used.
Data –
Coded information i.e. information that has been captured for processing or recorded in
any way
E.D.P. –
Electronic Data Processing.
Program –
A list of instructions which is to be followed
by a computer to solve a given problem.
Input –
The process of entering data into computer.
Output –
The section of the computer needed to take
result out of computer.
Software –
Generic term applied to most non physical aspects of computing i.e. programs,
operating systems, packages, compilers and to some extent, systems in general.
Computer –
A unique, sophisticated magnate machine which has been carefully put together
in such a careful manner that enables it to manipulate or handle any given
task, be it in Engineering, science, business etc.
Department | Accounting |
Project ID Code | ACC0013 |
Chapters | 5 Chapters |
No of Pages | 48 pages |
Methodology | Chi Square |
Reference | YES |
Format | Microsoft Word |
Price | ₦4000, $15 |
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Contact Us On | +2349067372103 |
Contact Us On | +2349094562208 |
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