UTILIZATION OF INFORMATION AND COMMUNICATION TECHNOLOGY IN LEARNING MANAGEMENT ACCOUNTING OF BUSINESS EDUCATION PROGRAMME IN UNIVERSITIES IN ENUGU STATE

Abstract

The purpose of this study was to assess the use of ICT in learning management accounting in Universities in Enugu State. The study was carried out in universities offering Business Education programme in Enugu State using a descriptive survey research method. Three research questions and three null hypotheses guided the study. The population for the study comprised 148 business educators (34) and students (114) in the four tertiary institutions offering degree programme in Business Education in Enugu State. There was no sampling because the population was manageable. The instrument used for data collection was a 56-item structured questionnaire developed by researchers. The instrument was structured using a five-point rating scale for data collection and was face validated by three experts, two of them from the Business Education department and one from the measurement and evaluation department of mathematics and computer education, both in the faculty of education, Enugu State University of Science and Technology. Cronbach's Alpha was used to determine the reliability coefficient of the four sections of the instrument, and they ranged from 0.71 to 0.76, while the reliability coefficient of the whole instrument gave a value of 0.71. Out of 148 copies distributed, 129 copies were properly filled, returned, and used for data analysis, representing 87.16% return rate. Mean was used to answer the research questions, standard deviation was used to determine the homogeneity of the respondents’ responses, and the t-test was used to test the hypotheses at a 0.05 level of significance, 2 degrees of freedom (between groups), and 126 degrees of freedom (within groups). The result of the findings revealed that there is a low extent of utilization in all the items under the Sage (Peachtree), QuickBooks, and MYOB (Mind Your Own Business) as the respondents indicated. The null hypotheses tested showed no significant difference in the mean responses of ratings of Federal, State, and Private University students and educators on the variables identified. Based on the findings, some implications were indicated, and it was recommended, among others, that the business educator teaching accounting should acquire the necessary skills and training to enable them to adopt the use of ICT facilities in learning management accounting courses in the universities. The institution administrator should provide an enabling environment for effective use of ICT facilities in learning management, accounting, and other programmes, and government and relevant bodies should provide the relevant ICT facilities for effective learning in contemporary society