ATTENTION:
BEFORE YOU READ THE
PROJECT WORK, PLEASE READ THE INFORMATION BELOW. THANK YOU!
TO GET THE FULL
PROJECT FOR THE TOPIC BELOW PLEASE CALL:
08068231953,
08168759420
TO GET MORE PROJECT
TOPICS IN YOUR DEPARTMENT, PLEASE VISIT:
THE IMPACT OF COMPUTER TECHNOLOGY ON ACCOUNTING SYSTEM
AND ITS EFFECT ON EMPLOYMENT GENERATION
ABSTRACT
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 magnated
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.
AFFILIATE LINKS:
Comments
Post a Comment