Title: LEARNING OBJECTIVES AND DELIVERY METHODS FOR TEACHING COMPUTERBASED FINANCIAL ACCOUNTING IN SOUTH EAST UNIVERSITIES, NIGERIA.

Authors:
Chukwuma, Joseph N., Uzuagu, Anthonia U. & Nwangwu, Emmanuel C.

Abstract: Abstract The study sought to determine computer-based financial accounting learning objectives and instructional delivery methods/techniques for training business education students in south east universities for sustainable employment in the present computer-driven world of work. Descriptive survey design was used. The population was 110 accounting lecturers from Business Education and Accountancy Departments in the federal and state universities in South-eastern Nigeria. There was no sampling as all the population was considered manageable. A Computer-Based Financial Accounting Questionnaire (COBFAQ) was developed and used for data collection. The COBFAQ was subjected to face validation by two accounting lecturers and one Chartered Accountant. Cronbach Alpha was used to determine the internal consistency of the instrument, which yielded a reliability coefficient of 0.88 and 0.87 respectively. The COBFAQ was administered and collected by hand with the help of seven trained assistants whom the researcher nominated from each of the universities. The two research questions that guided the study were answered using mean and standard deviation. A 4- point scale was used to elicit responses from respondents. Real limit of numbers was used to interpret the mean scores. The study revealed that students‟ ability to boot a computer; input transactional data for processing; produce output and shut down; auto-create stock accounts and auto-update them with purchases/sales data; classify accounts by class and auto-pass debit/credit entries to them correctly; differentiate between cash and credit purchases and sales and auto-pass debit and credit entries to their ledger accounts; classify business receipts and payments (private/capital/revenue) in cash/cheques and auto-pass entries to their ledgers; view auto-generated trial balance; view autoprepared trading, profit and loss account, among others, are the learning objectives considered appropriate for Computer-based Financial Accounting. Also it was found out that discussion, lecture, demonstration, simulation, user guide and power point presentation are the instructional methods and techniques that could be utilized for teaching the COBFA. Based on the findings, it was, therefore, recommended that the Curriculum Development arm of Regulatory Body for Nigerian universities should use the discovered learning objectives and instructional methods to integrate computer-based financial accounting into the Business Education programme of Universities. The Government on her part, should provide special intervention fund to Universities offering Business Education programme to enable them procure all the hardware and trained human resources needed to fully implement all aspects of computer-based financial accounting instruction.

Publication Date: 2018-06-09