EVALUATION OF THE IMPACT OF COMPUTERIZED ACCOUNTING AND AUDITING SYSTEM IN PUBLIC SECTOR | Blazingprojects Postgraduate Thesis
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EVALUATION OF THE IMPACT OF COMPUTERIZED ACCOUNTING AND AUDITING SYSTEM IN PUBLIC SECTOR

 

Table Of Contents


Chapter ONE

INTRODUCTION

  • 1.1Introduction
  • 1.2Background of Study
  • 1.3Problem Statement
  • 1.4Objective of Study
  • 1.5Limitation of Study
  • 1.6Scope of Study
  • 1.7Significance of Study
  • 1.8Structure of the Research
  • 1.9Definition of Terms

Chapter TWO

LITERATURE REVIEW

  • 2.1Overview of Computerized Accounting Systems
  • 2.2Evolution of Computerized Auditing Systems
  • 2.3Benefits of Computerized Accounting Systems
  • 2.4Challenges of Implementing Computerized Accounting Systems
  • 2.5Role of Auditing in Computerized Systems
  • 2.6Security Measures in Computerized Accounting and Auditing Systems
  • 2.7Integration of Accounting and Auditing Systems
  • 2.8Comparison of Manual and Computerized Accounting and Auditing Systems
  • 2.9Case Studies on Successful Implementation
  • 2.10Future Trends in Computerized Accounting and Auditing Systems

Chapter THREE

RESEARCH METHODOLOGY

  • 3.1Research Design and Methodology
  • 3.2Selection of Sample Population
  • 3.3Data Collection Methods
  • 3.4Questionnaire Design and Distribution
  • 3.5Interviews and Focus Groups
  • 3.6Data Analysis Techniques
  • 3.7Ethical Considerations
  • 3.8Limitations of the Research Methodology

Chapter FOUR

DATA PRESENTATION AND ANALYSIS

  • 4.1Data Analysis and Interpretation
  • 4.2Impact of Computerized Accounting and Auditing Systems on Public Sector Efficiency
  • 4.3Comparison of Pre and Post-Implementation Performance Measures
  • 4.4Challenges Faced in Implementing Computerized Systems
  • 4.5Recommendations for Improvement
  • 4.6Cost-Benefit Analysis of Computerized Systems
  • 4.7Stakeholder Perspectives on System Implementation
  • 4.8Future Implications and Areas for Further Research

Chapter FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

  • 5.1Summary of Findings
  • 5.2Conclusion
  • 5.3Recommendations for Practitioners
  • 5.4Implications for Policy Makers
  • 5.5Contribution to Knowledge

Thesis Abstract

The essence of this study is to evaluate the impact of computerized accounting and auditing system in the public sector. The study used of both primary and secondary sources of data to obtain information, for the primary sources, questionnaire, observation and interview method was used, while for the secondary data, the use of text books and journals was adopted. The findings of the study showed that the introduction of computerized accounting and auditing is needful for high professional quality work for National economic development, but the system is not given adequate recognition nor attention towards meeting the desired objectives, the study also revealed that there are insufficient experts in computers operation and maintenance. Other problems include, epileptic powers supply, out dated computers and current accounting software not replaced lack of conducive rooms for computer storage, all these are constraint to the success of the system. The researcher therefore recommends that adequate recognition and attention should be given to computerize accounting system for the enhancement of the system.

Thesis Overview

INTRODUCTION
1.1              BACKGROUND TO THE STUDY
Business today is being done or conducted in an age of economic crisis and highly complex technology imposed on business management, there is need to implement sophisticated business systems which accords with present day needs. Looking at these, it is therefore necessary that effective and useful information should be provided to an organization for effective decision making. We are living at the age of information and technology environment which requires today‟s accountant and auditor or manage to be versed in the use of computer if he or she does not want to be left behind. Computer can be seen as machine which magnify information as well as data about workers abilities since it can receive and process back information, therefore person skills in using computer system will increase his or her output.
Today computers are used in different forms in both small and large business, education, science and engineering, health care, sports in our homes, entertainments and leisure e.t.c Technological development through the years enable us to do more with less effort. Today we are now witnessing one of the most dramatic technologies ever developed. A computer can just be seen as a device that works faster than an ordinary human brain. Although a machine or computer has no brain of its own to reason like a human being but has the in build memories and other accessories that enable it to solve complex of mathematical problem as fast as possible.

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