The study employed expository, descriptive and survey research methods in order to obtain the opinions of accounting theorists and practicians relative to the history of accounting and its impact on the development of accounting profession in nigeria. Computers have great impact on the profession of accounting with the rapid growth of technology today, there's no doubt that computer will become a common asset in all professions essays, term papers, research papers (related). Major accounting programs and banks sync with a few mouse clicks online accessibility provides the bank information to the accountant as soon as it is available, which streamlines the process of. Accuracy while a computerized accounting department can lead to greater accuracy, it can only be as accurate as the information it contains when initially entering information, a computer does.
Information technology auditing (it auditing) began as electronic data process (edp) auditing and developed largely as a result of the rise in technology in accounting systems, the need for it control, and the impact of computers on the ability to perform attestation services. The impact of information technology on internal auditing computer data processing and other significant factors accounting uncertainty and changes in standards over. The impact of accounting information systems used in the income accounting information systems used in the income tax department and evaluate their impacts on the developing the computer software used in accounting information systems.
Note: citations are based on reference standards however, formatting rules can vary widely between applications and fields of interest or study the specific requirements or preferences of your reviewing publisher, classroom teacher, institution or organization should be applied. When using a computerized accounting system the on computer, input screens have been designed for ease of use the main advantage is that each transaction needs only to be inputed once, unlike a manual double entry system where two or three entries are required the computerized ledger system is fully integrated. The biggest impact it has made on accounting is the ability of companies to develop and use computerized systems to track and record financial transactions it networks and computer systems have shortened the time needed by accountants to prepare and present financial information to management. The impact of computerized accounting system on financial existence of computer-based accounting systems in journal of emerging trends in economics and management sciences (jetems) 6(4):261-265 supported by yaser (2013) in the study on the impact of accounting information systems used in the income tax department on the effectiveness of. The effect of the internet on accounting departments has created new challenges for many cpa firms and their clients it has forced dealerships and their cpas to upgrade their computer systems and software and sometimes even their personnel.
Banker, chang, and kaošimpact of information technology on public accounting firm productivity 211 a few field studies have explored the longitudinal it conversion process to identify the factors at different points of the process that determine the success of it adoption. Chapter one introduction 11 background to the study accounting is the art of recording, classifying and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof (conn, 1978. The cost of small business accounting software and the ease of setting up small networks make computerized accounting an attractive idea for many small businesses unless carefully planned and managed, the impact of computerization on an accounting department may not be wholly positive it's. Computers and accounting software has changed the industry completely with programs such as microsoft excel an accountant now had an electronic spreadsheet the need for adding machines. International journal of advanced computer research (issn (print): 2249-7277 issn (online): 2277-7970) accounting information systems usage, and the perceptions of tam factors such perceived ease of model to examine the impact of ais sophistication, manager participation in ais implementation.
Computers have become an important part of accounting because they make accounting processes faster and more accurate doing accounting manually takes a lot of time and involves many people, especially if the information to be processed is complex using computers in the place of manual labor. Exploring the impact of technology on accounting associate professor seow poh sun of the smu school of accountancy works at the intersection of accounting, information technology and human behaviour. The evolution of technology has changed the accounting profession and some say that access to new software has made the accountant’s job easier. Computer and its impact on financial institutions for centuries record keeping was be manual these record-keeping manual, developed through the ages of machines in the previous years when aracus is being used. Effect of ict on accounting information system and organisational performance taiwo, jn – phd, acib one of which includes the impact of it on accounting systems it a generic term for the various areas impacted by the adoption of it computer technology is defined as the activity of designing and constructing and programming computers.
In accounting systems, the need for it control, and the impact of computers on the ability to perform attestation services it is believed the first use of a computerized accounting system was at. Impact of computer technology on accounting systems and its effect on employment table of content title page approval page dedication abstract acknowledgement table of contents list of figures chapter one 10 introduction 11 background of the study 12 state of the problem 13 objectives of the study 14 significance of the study 15 scope. To examine the impact of computer technology on accounting system to examine the impact of computer technology on employment in the field of accounting to identify the factors limiting the use of computer technology in the field of accounting. Impact of computer technology on accounting systems and its effect on employment this preview has intentionally blurred sections sign up to view the full version.
Computers and accounting software has changed the industry completely with programs such as microsoft excel, the accountant is enabled electronic worksheets with the use of these technologies, the cpa can make statistic analyses, financial forecasts and calculations with great efficiency.