Prof. Koko, Maureen N., Dr, Ajinwo
, Isaac. & Eme
, Festus Savio
Lecturers Use of Accounting Information System in Teaching Management Accounting in Rivers State Universities
Abstract
This study investigated lecturers’ use of Accounting Information System in teaching Management Accounting in Rivers State Universities. The descriptive survey research design was adopted. Three research question and three null hypotheses guided the study. The population of the study comprised of 40 lecturers; 25lecturers from Rivers State University and 15lecturers from Ignatius Ajuru University of Education Rumuolumeni, Rivers State. The entire population was studied due to its manageable size. A structured questionnaire titled: Lecturers Use of Accounting Informations System in Teaching Management Accounting Questionnaire (LUAISTMA) was used for data collection. The instrument was validated by the supervisor and two other experts from Business Education Department and Measurement and Evaluation in Rivers State University .To determine the reliability of the instrument the test-retest method was adopted and Pearson Product Moment Correlation Coefficient was used to determine the reliability co-efficient index of 0.78. The instrument was administered to all the lecturers personally by the researcher and duly retrieved. The research questions were answered using Mean and Standard Deviation, while the hypotheses were tested with z-test statistics at 0.05 level of significance . The results revealed that lecturers utilize transactional processing, General ledger /factory ledger and financial reporting system and Management reporting system to a low extent in teaching management accounting in Rivers State University as well in Ignatius Ajuru University of Education. Base on the findings of the study, it was recommended among others, a review of curriculum to incorporate accounting information system in teaching Management Accounting in higher institutions and also ensure training/retraining of lecturers to be knowledgeable with new technologies for effective instructional delivery of Accounting in Rivers State Universities.
Keywords: Lecturers, Accounting Information, Management Accounting, Organization.
