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Extent of Implementation of Accounting Automation Techniques on Job Performance of Accounting Officers in Tertiary Institutions in Anambra State

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  • Cyriacus Izuchukwu Mbanugo

    (Business Education Department Nwafor Orizu College of Education, Nsugbe Anambra State, Nigeria)

  • Prof. J. A. Okeke-Ezeanyanwu

    (Vocational Education Department Chukwuemeka Odumegwu Ojukwu University Igbariam)

Abstract

This study x-rayed the extent of implementation of accounting automation techniques on job performance of accounting officers in tertiary institutions in Anambra State. Two research questions guided the study and four null hypotheses were tested at .05 level of significance. Related literature pertinent to the study were reviewed which exposed the need for the study. Survey research design was adopted using a population of 593 accounting officers in all the six public tertiary institutions (two universities, two polytechnics and two colleges of education) in Anambra State. A sample size of 239 accounting officers was used for the study. The sample size was derived using the Taro Yamani formula. Thereafter, stratified random sampling technique was used to determine the sample from each institution. A structured questionnaire developed by the researcher was used for data collection. Cronbach Alpha method was used to establish the reliability of the instrument. Reliability coefficient values of 0.84 and 0.80 were obtained for the two clusters with an overall reliability coefficient value of 0.82. Data collected were analyzed using mean and standard deviation to answer the research questions and ANOVA to test the null hypotheses at 0.05 level of significance. Statistical Package for Social Sciences (SPSS) was used to analyze data collected. The results showed that data entry and transaction processing automation are implemented at a high extent by accounting officers on their job performance in tertiary institutions in Anambra State. Types of institution and years of experience do not significantly influence the mean ratings of the respondents on the extent of their implementation of data entry automation and transaction processing automation on job performance in tertiary institutions in Anambra State. Based on the findings, it was recommended among others that tertiary educational institutions and professional bodies should prioritize the implementation of data entry automation and transaction automation techniques to improve the efficiency, accuracy and transparency of accounting processes. Institutions should also invest in training and capacity-building programmes to ensure that accounting staff have the necessary skills to effectively use automated accounting systems.

Suggested Citation

  • Cyriacus Izuchukwu Mbanugo & Prof. J. A. Okeke-Ezeanyanwu, 2025. "Extent of Implementation of Accounting Automation Techniques on Job Performance of Accounting Officers in Tertiary Institutions in Anambra State," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(4), pages 3329-3341, April.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-4:p:3329-3341
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    References listed on IDEAS

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    1. Roy-Ivar Andreassen, 2020. "Digital technology and changing roles: a management accountant’s dream or nightmare?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 209-238, September.
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