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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