Abstract
The study sought to determine computer-based financial accounting learning objectives and
instructional delivery methods/techniques for training business education students in south east
universities for sustainable employment in the present computer-driven world of work. Descriptive
survey design was used. The population was 110 accounting lecturers from Business Education and
Accountancy Departments in the federal and state universities in South-eastern Nigeria. There was no
sampling as all the population was considered manageable. A Computer-Based Financial Accounting
Questionnaire (COBFAQ) was developed and used for data collection. The COBFAQ was subjected
to face validation by two accounting lecturers and one Chartered Accountant. Cronbach Alpha was
used to determine the internal consistency of the instrument, which yielded a reliability coefficient of
0.88 and 0.87 respectively. The COBFAQ was administered and collected by hand with the help of
seven trained assistants whom the researcher nominated from each of the universities. The two
research questions that guided the study were answered using mean and standard deviation. A 4-
point scale was used to elicit responses from respondents. Real limit of numbers was used to interpret
the mean scores. The study revealed that students‟ ability to boot a computer; input transactional data
for processing; produce output and shut down; auto-create stock accounts and auto-update them with
purchases/sales data; classify accounts by class and auto-pass debit/credit entries to them correctly;
differentiate between cash and credit purchases and sales and auto-pass debit and credit entries to
their ledger accounts; classify business receipts and payments (private/capital/revenue) in
cash/cheques and auto-pass entries to their ledgers; view auto-generated trial balance; view autoprepared
trading, profit and loss account, among others, are the learning objectives considered
appropriate for Computer-based Financial Accounting. Also it was found out that discussion, lecture,
demonstration, simulation, user guide and power point presentation are the instructional methods and
techniques that could be utilized for teaching the COBFA. Based on the findings, it was, therefore,
recommended that the Curriculum Development arm of Regulatory Body for Nigerian universities
should use the discovered learning objectives and instructional methods to integrate computer-based
financial accounting into the Business Education programme of Universities. The Government on her
part, should provide special intervention fund to Universities offering Business Education programme
to enable them procure all the hardware and trained human resources needed to fully implement all
aspects of computer-based financial accounting instruction.
Publication Date: 2018-06-09