THE ROLES OF INFORMATION AND COMMUNICATION TECHNOLOGY IN THE TEACHING OF ACCOUNTING INPUBLIC TERTIARY INSTITUTIONS - UNIPROJECTS

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THE ROLES OF INFORMATION AND COMMUNICATION TECHNOLOGY IN THE TEACHING OF ACCOUNTING INPUBLIC TERTIARY INSTITUTIONS



 THE ROLES OF INFORMATION AND COMMUNICATION TECHNOLOGY IN THE TEACHING OF ACCOUNTING IN PUBLIC TERTIARY INSTITUTIONS
TABLE OF CONTENTS
TITLE PAGE                                                                                        
APPROVAL PAGE                                                                                     
CERTIFICATION                                                                                       
DEDICATION                                                                                           
ACKNOWLEDGEMENTS                                                                           
TABLE OF CONTENTS                                                                                        
ABSTRACT                                                                                             

CHAPTER
  I                INTRODUCTION                                                           
                   Background of the study                                                            
                   Statement of the problem                                                                  
Purpose of the study                                                                 
Significance of Study                                                                
Delimitations of the study                                                                  
Research Questions                                                                           
II                 REVIEW OF LITERATURE                                                    
The Concept of Accounting (Frame Work)                                
The Concept of Information and Communication Technology   
Changes to be seen as ICT Acts as a Powerful Agent in the Teaching of Accounting                                                                            
Factor Impeding Information and Communication Technology in Teaching of Accounting                                                          
The Influence of ICT on the Lecturer and Students in Accounting Departments                                                                       
The impact of ICTon Student Learning                                              
Emerging Issues                                                                       
Benefits of Information and Communication Technology    
III                METHODOLOGY                                                                  
Research Design                                                                      
Population of the Study                                                          
Samples of the Study                                                              
Instrument for Data Collection                                                 
Validation of Research Instrument                                           
Administration of the Instrument                                                    
Data Analysis Technique                                                      
 IV              PRESENTATION AND ANALYSIS OF DATA                         
V                SUMMARY, CONCLUSION AND RECOMMENDATIONS     
Summary                                                                                 
Conclusion                                                                               
Implications of the study                                                          
Recommendations                                                                   
Suggestion for further research                                                
REFERENCES                                                                                            
APPENDIX A                                                                                            
ABSTRACT
This study was carried out to identify the roles of IC T in the teaching of accounting in public tertiary institutions in Ekiti-state. Information and communication technology (ICT) have become common place entity in all aspects of life, across the past twenty years the use of ICT has fundamentally change the practices and procedures of nearly all forms of endeavor within business and governance within education. In order to guide the study, five research questions were generated. A descriptive design was adopted for the study the population consist of all the tertiary institutions in Ekiti-state. The sample of the study consists of eighteen (18) lecturers and one hundred and two (102) students selected from the total populations. The questionnaire was the main instrument used for the study. This was personally distributed by the researcher. The data collected were analyzed using simple percentage. The findings revealed that ICT facilitates proper teaching and learning process and also helps in achieving educational practices and potential powerful tools for extending educational opportunities. Based on this, it was concluded that teaching and learning processes are influenced by ICT and has an effective role in the teaching of accounting. Finally, it was recommended that the school management in collaboration with the government should ensure that there are adequate provisions for ICT facilitates for students as well as lectures.

CHAPTER I
INTRODUCTION
Background of the Study
Information and communication technology (ICT) is a programme that has changes many aspect of the way people manage information and communication. If ICTis to be compared with such fields as medicine, tourism, business, law, banking and architecture during the past two or three decades, its note has been enormous. The way these fields operate before is different from the ways they operate at present. As pointed out by Kennedy and MC Naught (1999) that when one looks at education there seems to have been less influence and change than other fields have experienced. A number of people have attempted to explore this lack of activity and influence, these include Solowayand Prior (1996) and Collins(2002).
Soloway and Prior (1996) believed that there have been a number of factors impeding the wholesales uptake of information and communication technology in education, most especially accounting education these have include such factors as funding to support the purchase of the technology, lack of training among established teaching practioners,lack of motivation and the need among teachers to adopt information as a teaching tools. Oliver and short (1997) stated that in recent times, factors have emerge which have strengthened and encourage moves to adoptICT in classrooms and learning settings. These have included a growing need to explore efficiencies in terms of program delivery, the opportunities for flexible delivery provided by information and communication technology system and the growing use of internet and www as tools for information access and communication have witnessed growth in recent time (Oliver and Towers, 1999).
A popular theory and explanation of the contemporary changes explains that they are in the midst of third major revolution in human civilization that is a third wave. At first, there was agricultural revolution, then industrial revolution and now technological revolution. Information and communication technology (ICT) has become common entities in all aspects of life, for the past twenty years, the use of ICT has fundamentally changed the practices and procedures of nearly all forms of endeavor in the area of business and the way government activities are carried out. In the area of education, Starr (2008) averred that information and communication (ICT) has begun to have a presence but the impact has not been as extensive as in other fields. Education is a socially oriented activity and quality education has traditionally been associated with teachers. The use of information and communication technology in education leads to more students centered learning settings and often this creates some tension for some teachers and students, but with the world moving rapidly into digital media and information, the roles of information and communication technology (ICT) in accounting education is becoming more and more important and this importance will continue to grow a develop in the 21st century.
For a number of years now, a number of work on the integration of information and communication technology as a teaching material in tertiary institutions seems to have established a more or less explicit relationship between restoring ICT into interactive environment and it’s application. ICT has a revolutionary role on the accounting methodology globally however, this revolution is not spread at the moment hence the need to appraise it’s role in schools.
Conventional teaching has emphasized content for many years, courses have been written around textbooks, teachers have taught through lectures and presentations inter-spread with tutorials and learning activities designed to consolidate and rehearse the content, contemporary setting are now favouring curriculum that promotes competency and performance. Curriculums are starting to emphasize capabilities and to be concerned more with “How the information will be used than with what the information is”.
These factors and many others are bringing strong forces to bear on the adoption of ICTs in accounting education and contemporary trends to suggest they will soon see large scale changes in the way education is planned and delivered as a result of the opportunities of information and communication technology (ICT). This study endeavored to examine the roles of ICT in the teaching of accounting, with reference to tertiary institutions in Ekiti State.
Statement of the Problem
Kennedy and Naught (1999) observed that when one looks at education, there seems to have been less influence and change which other fields have experienced with use of ICT. According to him, there is lack of activities and influence.
Findings that were supported by the result of studies of Soloway and Prior (1996), Collins (2002), Star (2001) and Oliver and Short (1997) stated the problems of factors impeding information and communication technology in the teaching of accounting which include lack of training among established teaching practitioners lack of motivation and lack of funding o support the purchase of the technology. Information technology is the processing and distribution of data using computer hardware and software, telecommunication and digital electronics (Encarta, 2008). Consequently the problems addressed in this study relates to:
·        Availability of ICT gadgets in the teaching of accounting in the institution studied.
·        The literacy of personnel responsible for the teaching of accounting relative to ICT.
·        Usage of ICT in the teaching of accounting in the institution selected
·        Students’ perception of their gains with the use of ICT in the teaching of accounting.
·        Lecturers perception of gains or otherwise of the use of ICT in the teaching of accounting.
·        Students and lecturers submissions relative to problems associated with the use of ICT in the teaching of accounting.
Purpose of the Study
This research examines the roles of information and communication technology (ICT) in the teaching of Accounting in public tertiary institutions in Ekiti State.
The objective of this is:
·        To ascertain the problem that teacher usually encountered in the use of information and communication technology.
·        To appraise students’ perceptive of their gains with the use of ICT in the teaching of Accounting.
·        To determine the availability of ICT gadgets in the teaching of Accounting in higher institutions.
·        To examine ICT as a powerful agent of educational practices to which have become accustomed.
·        To ascertain the literacy of personnel responsible for the teaching of accounting in relation to ICT.
·        To proffer solutions to the problems of ICT in the teaching and learning of accounting.
Significance of the Study
This study explains the roles and importance of information and communication technology in public tertiary institution in Ekiti State. The effectiveness in the use of information and communication technology will provide support for customized educational programme to meet the needs of individual leaners.
Effectiveness of information and communication technology will develop ability to reason formerly, solve problem, communicate effectively, negotiate outcome, manage time, project management and collaboration and team work.
Students, teachers and schools or institutions will find the outcome of this study useful in their planning and other school activities.
Moreover, the outcome of this study will in no small measure to increase the speed and accuracy of accounting studies in their day to day learning and also help the lecturers to realize the importance of ICT in teaching of accounting.
This study is also a contribution to the field of knowledge researchers in the area of accounting education and information and communication technology will find it useful in their research.
Delimitations of the Study
The study focuses mainly on the roles of information and communication technology (ICT) in the teaching of accounting in public tertiary institution in Ekiti State, it centers on its effect on students’ performance mentally and psychologically.
The study is also restricted to:
·        Students of accounting department in tertiary institutions
·        Public tertiary institutions in Ekiti State.
Research Questions
The following research questions were raised for the study
·        What are the problems that teachers usually encounter in the use of information and communication technology?
·        What are students’ perceptions of their gains with the use of ICT in the teaching of accounting?
·        How available are the ICT gadgets in the process of teaching accounting in tertiary institution?
·        What are the goals of ICT in achieving educational practices to which they are accustomed?
·        How capable are the personnel responsible for teaching accounting in relation to ICT?
·        What are the possible solutions to the problems of ICT in the teaching and learning of accounting?
Definition of terms
Information and communication technology: The scientific method of storing and processing information and corresponding, sharing, exchanging and sending such information from one place to another.
Information: Facts or knowledge provided or learned
Communication: The means of sending information.
Technology: The application of scientific knowledge for practical purposes.
Civilization: Advance stage of social development.
Accounting: Entails capturing financial activities, summarise and interpret them for it various users.
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