Impact of Information and Communication Technology Facilities in Teaching Financial Accounting in Colleges of Education in South-South Nigeria

Abstract

The study assessed the use of information and communication technology (ICT) facilities in teaching Financial Accounting in Federal Colleges of Education in the South-South geopolitical zone of Nigeria. 2 research questions guided the study and were examined while 2 hypotheses were formulated and tested at 0.05 level of significance. Descriptive survey research design was adopted for the study. The population of this study comprised 239 male and female Financial Accounting lecturers with accounting education background. Simple random sampling technique was used to select 169 representative sample for the study. The instrument for data collection was a structured questionnaire titled “Information and Communication Technology in Teaching Financial Accounting Questionnaire (ICTITFAQ)” validated by two experts. Mean statistic was used to analyze data descriptively while independent sample t-test was used to test the formulated null hypotheses at 0.05 level of significance. The results of the study revealed among others that accounting educators (lecturers) utilize, to large extent, accounting software and telecommunication facilities to teach financial accounting in colleges of education in South-South zone of Nigeria. The results further showed no significant difference in the mean response scores on the extent to which Accounting Educators (lecturers) use computer software facilities, and telecommunication facilities in teaching Financial Accounting between Federal and State Colleges of Education in the South-South Nigeria. However, a significant difference in the mean response scores on the extent to which Accounting Educators use internet in teaching Financial Accounting between Federal and State Colleges of Education in the South-South Nigeria in favour of Federal Colleges of Education. It was recommended that Federal and State governments should intensify efforts to buy relevant software packages for teaching Financial Accounting in Colleges.