1.1 Background of the study
There has been a lot of observations
and comments on the effect of computer as it relates to the accounting
profession in Nigeria, which determine whether computers does have effect on
the accounting professional and how it perform task with maximum speed and
accuracy which will make the job of the account staff a lot easier. Also they
are underutilized, despite the immense benefits derivable from their optimum
utilization of computer system.
With the advent of computer-based
accounting system, accountants have to cope with the resulting complexity of
the flow of information through the accounting systems.
Traditional accounting procedures did
not accommodate the sophisticated processing devices that came with the
computer-based accounting system.
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