Impact Of Information And Communication Technology (ict) On Students Academic Performance In Financial Accounting In Public Secondary Schools

INTRODUCTION

Background to the Study

The application of a modern technology has brought easy information gathering, recording, processing and communicating of business information by means of electronic media.  The commonest tools for application is the computer and it involves all the transactions processing management information system.  

The role of technology in teaching and learning of Accounting is rapidly becoming one of the most important and widely discussed issues in contemporary education policy (Rosen and Well, 1995; and Thierer, 2010). Most experts in the field of education agreed that, when properly used, information and communication technology hold great promise to improve teaching and learning in addition to shaping workforce opportunities. Poole (2006) has indicated that computer illiteracy is now regarded as the new illiteracy. This has actually gingered a new and strong desire to equip schools with computer facilities and qualified personal necessary to produce technologically proficient and efficient students in developed countries of the world. There is no doubt that computer can aid the instructional process and facilitate students’ learning. Many studies have found positive effect associated with technology aided instruction (Burnett, 1994, and Fitzgerald and Warner, 1996).

Information and Communication Technology encompasses a range of applications, communications and technologies which aid information retrieval and research communication and administration. These include: Internet access, electronic mail, CD-ROMS, telephone, on line databases, library services and fax machines. It has become a global phenomenon of great importance and concern in all aspects of human endeavour, spanning across education, governance, business, labour, market, shares, productivity, trade, agriculture, commerce and others. Haddad and Draxier (2012) indicated that Information and Communication Technology contributed to effective learning through expanding access, promoting efficiency, improving the quality of learning and improving management systems. According to Obeng (2004), ICT is an indispensable part of the contemporary world. The field of education has certainly been affected by the penetrating influence of ICT worldwide and in particular developed countries. ICT has made an impact on the quality and quantity of teaching, learning and research in the tradition and/or distance education institutions using it (Kwacha, 2017). According to Ololube, Ubogu and Ossai (2017), the introduction of ICT usage, integration and diffusion has initiated a new age in educational methodologies, thus it has radically changed traditional method of information delivery and usage patterns in the domain as well as offering contemporary learning experience for both teachers and students.

The American Accounting Association defines accounting as the process of identifying, measuring and communicating economic information to permit informed judgment and decision by users of the information. Accounting is also the establishment, maintenance, collection and analysis of financial position of an organization and any changes that have occurred or may occur overtime. 

According to Omolehinwe (2009) defines accounting as the collection and recording of financial data about an organization whether in the private or in the public sector and analyzing the data so collected to suit the decision that needs to be taken and reporting the relevant information in a summary form to the user in a form that is meaningful to him or her. 

Chionye (2003) defines accounting as the art of identifying, recording, classifying measuring and interpreting in a significant manner the financial transaction of an organization for decision making. Summarizing from time to time the information contained in the record, for its significant presentation and interpretation to interested parties as an aid to decision making. 

The Millennium Development Goals Report (UN 2005) acknowledges that quality assurance in education is yet to be adequately addressed in terms of teachers, curricula, teachers’ support and teaching and learning materials. Igbuzor (2006) noted that the process of learning and teaching do not lead to production of analytical, critical and engaging products; the teachers do not have the competence and skills to use pedagogies, and that the content of education in Nigeria is irrelevant to the needs of prospective job seekers. Various studies conducted in Nigeria have also shown clearly that there are low academic achievements among students in literacy, numeracy and life skills (Lawal, 2012, Aderinoye 2012 and Afe, 2006). There are also proposal on how ICT should be deployed for effective acquisition of these skills (Haddad, 2012; Salawu, 2008). In all these, has Nigeria been able to recognize information communication technology (ICT) roles in  educational policies and therefore committed to its practice and implementation, especially in the context of achieving among others development of skills - numeracy and life skills - translating into ICT in accounting? This research examines effective utilization of information communication technology tools in teaching and learning accounting.