The Impact of ICT Utilization in Teaching and Learning Accounting Education among Undergraduate Students. A Case Study of UNILAG
CHAPTER ONE
Objective of the study
The objectives of the study are ;
- To identify the role of ICT facilities in the teaching and learning of accounting education courses.
- To examine the extent to which the accounting educators perceive the role of ICT for teaching of accounting courses.
- To ascertain the problems encountered by accounting educators in utilizing the ICT facilities for teaching accounting courses.
CHAPTER TWO
REVIEW OF RELATED LITERATURE
Accounting Information and the Users
Accounting is concerned with the classification, recording and analysis of business transactions either to prepare periodic statements of performance or to provide information to management for decision making. Accounting extends beyond the process of creating records and reports. The objective of accounting is the use of this information, its analysis and interpretation to various interested parties to the accounts such as the management, investors, creditors, the government, the general public, banks, etc. The underlying purpose of accounting is to provide financial information about the economic entity (that is, business entity). Drury (2000) observed that the objective of accounting information is to provide sufficient information to meet the needs of the various users at the lowest possible cost. The financial information provided by an accounting system is used by management to help them plan and control the activities of the economic entity. Accounting information is also needed by outsiders – shareholders, creditors, potential inventors, financial analysts, the government and the public – who have supplied money to the business or who have some other interest in business that will be served by information about its financial position and operating results. Marshall, McManus and Viele (2002) opined that in order to provide useful financial information about abusiness, we need some means of keeping track of the daily activities and summarizing the results in accounting reports. The person(s) receiving accounting reports are termed users of accounting information. Okezie (2006) stated that accounting information about a business entity or enterprise is required by a variety of users; the need dictates the fundamental objectives of accounting and the mode of reporting the information. Marshall, McManus and Viele (2002) maintained that the type of information a specific user will require depends upon the kinds of decisions that a person must make. For example, managers require accounting information that will assist them in their decision making and control activities. They need detailed information about daily operating costs for the purpose of controlling the operations of the business and setting reasonable selling prices. Okezie (2006) stated that managers in an enterprise need accounting information to measure performance, plan and control operations. Shareholders require information on the value of their investments and the income that is derived from their shareholding (Drury, 2000).
CHAPTER THREE
RESEARCH METHODOLOGY
INTRODUCTION
In this chapter, we described the research procedure for this study. A research methodology is a research process adopted or employed to systematically and scientifically present the results of a study to the research audience viz. a vis, the study beneficiaries.
RESEARCH DESIGN
Research designs are perceived to be an overall strategy adopted by the researcher whereby different components of the study are integrated in a logical manner to effectively address a research problem. In this study, the researcher employed the survey research design. This is due to the nature of the study whereby the opinion and views of people are sampled. According to Singleton & Straits, (2009), Survey research can use quantitative research strategies (e.g., using questionnaires with numerically rated items), qualitative research strategies (e.g., using open-ended questions), or both strategies (i.e., mixed methods). As it is often used to describe and explore human behaviour, surveys are therefore frequently used in social and psychological research.
CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS
INTRODUCTION
This chapter presents the analysis of data derived through the questionnaire and key informant interview administered on the respondents in the study area. The analysis and interpretation were derived from the findings of the study. The data analysis depicts the simple frequency and percentage of the respondents as well as interpretation of the information gathered. A total of eighty (80) questionnaires were administered to respondents of which only seventy-seven (77) were returned and validated. This was due to irregular, incomplete and inappropriate responses to some questionnaire. For this study a total of 77 was validated for the analysis.
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATION
Introduction
It is important to ascertain that the objective of this study was to ascertain the Impact of ICT Utilisation in Teaching and Learning Accounting Education among Undergraduate Students…A Case Study of unilag. In the preceding chapter, the relevant data collected for this study were presented, critically analyzed and appropriate interpretation given. In this chapter, certain recommendations made which in the opinion of the researcher will be of benefits in addressing an the Impact of ICT Utilisation in Teaching and Learning Accounting Education among Undergraduate Students.
Summary
This study was on the Impact of ICT Utilisation in Teaching and Learning Accounting Education among Undergraduate Students…A Case Study of unilag. Three objectives were raised which included: To identify the role of ICT facilities in the teaching and learning of accounting education courses, to examine the extent to which the accounting educators perceive the role of ICT for teaching of accounting courses and to ascertain the problems encountered by accounting educators in utilizing the ICT facilities for teaching accounting courses. A total of 77 responses were received and validated from the enrolled participants where all respondents were drawn from selected undergraduate students of unilag. Hypothesis was tested using Chi-Square statistical tool (SPSS).
Conclusion
Greater use of ICT will affect everyone; will strengthen the teaching- learning process. ICT is to be used to its full potential to make learning easier to the students and to create quest for accounting knowledge. The role of teacher is most important for strengthening the ICT based teaching- learning to enable the learners to face the challenges ahead in accounting and business world. Teachers equipped with better physical facilities and higher skills, can make the classrooms alive. ICT mantra will surely make this journey of higher education delightful and enlightening, towards better human being and better society.
Recommendation
Adequate training in the areas of accounting packages and other business related courses should be organized for accounting educators in the faculty to educate them on how overcome unnecessary phobia the beginning educators encounter during instructions. The school authorities/government should encourage or procure laptops for both accounting educators and students for constant exposures and practice of ICT so as to facilitate and widen the horizon of their computer skills and knowledge. The institutions should try as much as possible to protect and reduce to the barest minimum radiations emission substances and mechanical shocks that could emanate from the usage of ICT facilities so as to ensure good health conditions of teachers and students
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