Ijier J 5 2022

International Journal of Innovative Education Research 10(2):39-48, April-June, 2022
© SEAHI PUBLICATIONS, 2022 www.seahipaj.org ISSN: 2354-2942
Lecturers’ Use and Integration of Accounting Software

Packages in Teaching Accounting in Rivers State Owned
Universities
*Prof. Koko, M.N. & Ajinwo, Isaac Peter
Department of Business Education

Rivers State University, Port Harcourt, Nigeria
*Email: [email protected]
ABSTRACT
The research adopted descriptive survey design. Three research questions and three null hypotheses
guided the study. The population of the study comprised 40 lecturers from Rivers State University and
Ignatius Ajuru University of Education. The entire population was studied due to its manageable size. A
structured questionnaire titled ‘Use and Integration of Accounting Software in Teaching Accounting
Questionnaire (UIASTAQ) was developed on a 4-points rating scale of Highly Utilized (HU), Utilized
(U) Moderately Utilized (MU) and Not Utilized (NU) by the researchers and duly validated by three
experts. The questionnaires were administered to the lecturers (respondents) from the target population.
The research questions were analyzed with mean and standard deviation, while the hypotheses were
tested with z-test statistics. The results revealed that accounting software were of a low extent utilized by
lecturers in teaching accounting in Rivers State University as well as in Ignatius Ajuru University of
Education. Conclusion drawn from the study was that the authorities concerned for Rivers State
Universities, have a duty to ensure that lecturers use accounting software in teaching accounting in Rivers
State Universities. Based on the findings the study, it was recommended among others, a review of
curriculum that will incorporate software technologies in teaching accounting in higher institutions in
Rivers State.
Keywords: Software packages, lecturers, teaching, accounting
INTRODUCTION
Technological advancement and globalization is said to have created a new global economy having
software packages occupying a complex position in relation to globalization (Agbo, 2012). Today, as a
result of this said advancement which has led to the introduction of modern technologies in education, the
use and integration of accounting software packages in teaching accounting and practice in most
institutions in Nigeria has become of utmost importance (Linus, 2015). Accounting software is a
computer program that maintains account books on computer, including recording transactions and
account balances. Accounting software packages is perhaps the strongest factor shaping the educational
landscape today. Most lecturers across the globe are showing support for increased levels of software
packages in the classroom by providing varieties of teaching support with the use of software packages,
hardware, tablets and computers, enhancing internet connectivity, and implementing programs designed
to improve computer literacy for both teachers and students.
Lecturers generally appreciate the benefits of educational technologies, but often find smooth and
effective integration of new educational technologies challenging (Pan & Seow, 2016). From acquisition
of new software packages equipment to adaptation of curricula and teaching techniques to incorporate
new educational tools, software packages integration presents significant challenges to educators at each
39
Koko & Ajinwo .….. Int. J. Innovative Educ. Res 10(2):39-48, 2022
level of school systems. Although the possibility for educational sector to be able to store and analyze
information and function effectively in teaching and learning at any given time, has been made easy by
the use of technology. Thus, Ajayi (2011), averred that technological tools for teaching of accounting,
involves various method which include; systematized feedback, computer-based operation/network, and
also software technologies such as; Xero, Peachtree, Spreadsheet, Quickbook, Lotus 123, Super calc,
XBRL, Big data, Sage-50 etc.
The means of conveying ideas or subject content to learners are of great prominence, as teaching entails
communication between the lectures and students which involve given and receiving information. Since
the evolution of technologies, giving and receiving information have not remained the same. The role of
software technology in teaching and learning is speedily becoming one of the most discussed issues in
modern educational policies. Teaching of accounting will yields result that is needed or intended when the
lecturer is able to demonstrate with the use of software packages behavior that reflects the objectives of
the instructional programme. There is an indication by professional organizations around the world that
today’s accounting lecturers differ dramatically from the ones of the past (Bolt-lee & Foster, 2012). This
is as a result of the fact that the new accounting professional requires a value-added skill in handling
accounting information.
Accounting as one of the key courses in higher institution is equipped with the function of developing in
students certain skills, knowledge, attitudes and values towards solving problems and towards satisfaction
of real life needs. The objective of accounting is the use of this information, its analysis and interpretation
to various interested parties to the accounts such as the management, investors, creditors, the government,
the general public and banks (Saleme, 2013). This then implies that the teaching of an improved
accounting in higher institutions have become imperative with the use of accounting software packages.
Training students with skills important to prospective employers using accounting software packages is
becoming integral in most business organizations. According to Koko and Okogun (2020), many business
owners adopt the use of application of modern technology in their business today. Hence, professionals
and prospective employers point out the importance of the problem solving capability or client data
analysis with the use eXtensive Business Reporting Language (XBRL).
The eXtensive Business Reporting Language (XBRL) is one of the accounting software that had added
value to accounting profession. The XRBL is a standard search facilitating software packages that was
created to standardize the electronic format of a financial report and help improve the transparency of
financial records (Hannon 2012). Given the flexible characteristics of XBRL software packages, financial
reporting preparers, namely firms, institutions can adopt the standardized XBRL format to present their
financial information with no alterations for presenting the uniqueness of their business. Financial
reporting users, such as analysts, investors and regulators, can use a variety of software to access,
exchange, and compare information in XBRL format automatically. The advocates of XBRL expect that
XBRL improves financial statement comparability by adopting standard tags and interpretable
hierarchical relationships (Baldwin and Trinkle 2011). XBRL also helps improve the efficiency of
information processing and reduces the cost of financial statement preparation.
With the integration of XRBL software the lecturer can expose the students on how to use XBRL using
the demonstration method of teaching in extracting accounting data, categorize the data and analyze to
uncover hidden patterns, unknown correlations, market trends, customer preferences and other useful
information which is one of the skills expected by business organization. Hence, the information
presented in XBRL reports is computer readable and easily accessible for analysis especially, for
commercial audit and fraud detection. This method will enable the young accountants to be able to adapt
to the modern accounting techniques in their various work place.
Apparently, for graduates to fit in the present labour market there is dire need for accounting lecturers to
prepare the students with the necessary technological skills to perform. According to Ajeyalemi (2017),
auditing, cost accounting, management accounting etc that is taught with the use of QuickBook
accounting package, will grant the students active participation in future labour market. Quick Books
accounting software is used to process accounting transactions, provides chart of accounts, customized
invoices, track accounts payable, track accounts receivable, profit and loss statement, balance sheet and
40
manage cash flows etc. This software may be used by small businesses and medium sized entrepreneurs.
The QuickBooks software provides the Quick Payroll Software, which is used in processing employee
salaries. QuickBook provide an accurate end-to-end accounting solution to different businesses in various
industries. The software application provides the users with accounting information and allows the
creation, editing, sharing and duplication of the same information to relevant parties (Vasarhelyi, (2013).
This gives ample and exceptional opportunities to the lecturers to develop capacities for high quality
teaching and to increase their ability for innovation if used and integrated in teaching accounting in Rivers
State.
Another accounting software that is gaining preeminence in recent times is the Sage-50 accounting
software. This software is designed to help business organization to manage their financial and stay
compliant with taxes and reporting requirement. It provides all the essential features such as taxes,
inventory, budgeting, cash flow and invoicing. It helps to provide a wide range of add-ons including
credit card processing, payroll, data management etc. The sage-50 has the capability to make payment on
the go and bill customers and provides a real time access to accounting books (Burnett, 2013). The
distinctive attribute of this accounting platform is that it combines the robust feature set on a desktop tool
with the accessibility of the cloud. This hybrid set up let the user to access and store data in the cloud
while doing other tasks in a local machine. The integration of this software into teaching will expose the
students to be able to pay bills, the expense management feature, undertake mobile payment and bank
transactions, since it allows a wide range of connectivity between the bank account, providing for a real
time recording of sales and receipt, tracking receivable, transferring funds, recording bank accounts and
making deposits. This new development is a strong indication that the era of accounting lecturers without
the knowledge of software packages is gradually fading away. With the use and integration of software
based technologies, lecturers can take students beyond traditional limits, ensure their adequate
participation in the accounting instructional delivery process and create vital environments to experiment,
interact and explore.
However, observations of universities in Rivers State shows that most of accounting lecturers still rely
much on conventional or traditional “chalk and talk” method of teaching, rather than embracing the use of
software technologies. Reason is that the technological facilities for teaching accounting mostly were not
integrated into the system and as a result lecturers feel resilient to develop their technological skills
prevalent in the system (Rhodes, 2013). Similarly, Ezeani, (2011), asserts, there are varied opportunities
in the public sector including the academic environments of the Nigeria economy for accounting
graduates if they are adequately prepared, hence the lecturers needs to equip the students properly for the
future ( Ezeani, 2011). Therefore, for proper execution of accounting objectives and practical work will
mean that adequate use and integration of software packages appliances will be in place. This is because,
using software packages in teaching provides better opportunities for accounting students in higher
institutions for the acquisition of valuable software knowledge and skills which are fundamental for
gaining employment in the present day job market.
Statement of the Problem
Accounting as one of the key courses in higher institutions is equipped with the function of developing
individual with certain skills, knowledge, attitudes and values towards for future employment.
Unfortunately, the teaching of accounting seems to have falling short of the expectations due to the fact
that, the modern use and integration of accounting software packages in teaching accounting is still in its
infancy (Rhodes, 2013). This is evidenced in a research study carried out by Wessels (2017) where he
found out that lecturers have limited exposure to the use of XBRL, Spreadsheet, Sage-50, Xero,
QuickBook, sage-50 etc in teaching accounting in higher institution. However, observation shows that
there are many research studies on teaching accounting via software packages (Groomer & Murthy 2016;
Bain, Blankley & Smith 2012; Greenstein & McKee 2014.), but there are very few empirical research
studies that considered the use and integration of accounting software packages, such as: XBRL,
QuickBook and Sage-50 accounting packages in teaching accounting in Rivers State Universities. It is in
a bid to identify gap in literature that this study seeks to examine the use and integration of software
packages by lecturers in teaching accounting in River State Universities.
41
Purpose of the Study
The purpose of this study was to investigate the extent to which lecturers use and integrate accounting
software packages in teaching accounting in Rivers State Universities. Specifically, the study examined
the extent;
1. To which lecturers utilize eXtensive Business Reporting Language (XBRL) software in teaching
accounting in Rivers State Universities.
2. To which lecturers utilize QuickBook software in teaching accounting in Rivers State Universities
3. To which lecturers utilize Sage-50 accounting package in teaching accounting in Rivers State
Universities.
Research Questions
The following research questions guided the study:
1. To what extent do lecturers utilize XBRL accounting software in teaching accounting in Rivers
State Universities?
2. To what extent do lecturers utilize QuickBook software package in teaching accounting in Rivers
State Universities?
3. To what extent do lecturers utilize Sage-50 accounting package in teaching accounting in Rivers
State Universities?
Research Hypotheses
The following null hypotheses was formulated and tested at 0.05 level of significance.
Ho1: There is no significant difference between the opinion of RSU and IAUE lecturers as regards the
extent to which they utilize XBRL accounting software in teaching accounting in Rivers State
Universities.
extent to which they utilize QuickBook software package in teaching accounting in Rivers State
Universities.
extent to which they utilize Sage-50 accounting package in teaching accounting in Rivers State
Universities.
METHODOLOGY
The study adopted the descriptive survey design. This study was carried out in the two Rivers State
Universities offering accounting. These universities are; Rivers State University (RSU) and Ignatius
Ajuru University of Education (IAUE). The population of the study comprised all the forty (40)
accounting lecturers in RSU and UAUE. Since the population size was manageable the entire population
was studied. The instrument for data collection was a self-constructed questionnaire title “Use and
Integration of Accounting Software in Teaching Accounting Questionnaire (UIASPQ)”. The instrument
was validated by three experts, two in the Department of Accountancy (RSU) and one in measurement
and evaluation IAUE. The reliability of the instrument was established through a test re-test and was
correlated using Pearson Product Moment Correlation coefficient (r) and a reliability coefficient 0.78 was
obtained. Forty (40) copies of the instrument was administered to the respondents through personal
contact and all duly retrieved after filling. The data collected was analyzed using mean and standard
deviation for research questions, while the hypotheses were tested using z-test at 0.05 level of
significance. Data obtained from the respondents was analyzed using a modified 4-point rating scale of
Highly Utilized (HU), Utilized (U) Moderately Utilized (MU) and Not Utilized (NU). Any item with a
mean value equal to or greater than 2.50 was regarded as utilized by the respondents while mean values
less than 2.50 was regarded as not utilized by the respondents.
42
RESULTS
Research Question 1
Examine the extent to which lecturers utilize eXtensive Business Reporting Language (XBRL) accounting
software in teaching accounting in Rivers State Universities.
Table 1: Analysis of Mean Scores of RSU and IAUE Lecturers on the Utilization of XBRL
Accounting Software in Teaching Accounting.
S/N Utilization of XBRL accounting RSU Decision IAUE Decision
software in teaching accounting
X1 SD1 X2 SD2
1. Utilization of XBRL software for 1.87 0.85 NU 1.70 0.54 NU

extracting accounting data
2. Utilization of XBRL software to 1.73 0.75 NU 1.75 0.45 NU
demonstrate how commercial audit and
fraud detection could be achieved
3. Utilization of XBRL software to improve 1.52 0.68 NU 1.62 0.49 NU
financial statement comparability
4. Utilization of XBRL software to help 1.63 0.86 NU 1.37 0.63 NU
improve the efficiency of information
processing and reduction of cost of
financial statement preparation
5. Utilization of XBRL package for 1.75 0.75 NU 1.75 0.91 NU
correction of accounting errors
6. Utilization of XBRL package for 1.67 0.96 NU 1.62 0.87 NU
preparation of manufacturing accounting
7. Utilization of XBRL software for 1.62 0.72 NU 1.75 0.77 NU
auditing of company’s account
8. Utilization of XBRL software for solving 1.57 0.72 NU 1.44 0.16 NU
of taxation account in class
9. Apply XBRL software for preparation of 1.77 0.96 NU 1.37 0.16 NU
inter-branch transaction
10. XBRL software is used for learning 1.63 0.89 NU 1.50 0.64 NU
subsidiary books of accounts
Grand Mean/Std 1.67 0.81 1.58 0.56
Source: Field survey, 2022
Table 1 shows the extent lecturers utilize eXtensive Business Reporting Language (XBRL) accounting
software in teaching accounting in Rivers State Universities. The table revealed that all the ten (10) items
listed were to a low extent utilized by lecturers in teaching accounting with the mean ratings of 1.67 and
1.58 from RSU and IAUE respectively, which are lower than the average mean score of 2.5. This
indicates that XBRL accounting software was not utilized by accounting lecturers in teaching accounting
in Rivers State Universities.
43
Research Question 2
To what extent do lecturers utilize QuickBook software package in teaching accounting in Rivers State
Universities?
Table 2: Analysis of Mean Scores of RSU and IAUE Lecturers on Utilization of
QuickBook Accounting Package in Teaching Accounting.
S/N Utilization of QuickBook Software RSU Decision IAUE Decision
Package in Teaching Accounting
X SD X SD
1. Utilization of QuickBook software for 1.75 1.05 NU 1.50 0.61 NU
computation of profit from single and
incomplete accounting records
2. Utilization of QuickBook software in 1.62 0.95 NU 1.20 0.82 NU
teaching cost accounting problem in class
3. Utilization of QuickBook software to 1.76 0.66 NU 1.55 0.65 NU
demonstrate the creation and editing of
accounting information of a company
demonstrate how to track account
receivable/payable
customize invoice and process
accounting transaction
expense tracking
7 Utilization of QuickBook for invoice 1.87 0.68 NU 1.55 0.65 NU
management and sales monitoring of
business
handle management accounting problems
interpretation of financial accounting and
preparation of bank reconciliation
statement
treatment of goodwill in partnership
account
Grand Mean/Std 1.66 0.75 1.52 0.78
Source: Field Survey, 2022
Table 2 shows the extent lecturers utilize QuickBook software package in teaching accounting in Rivers
State Universities. The table revealed that all the ten (10) items listed were to a low extent utilized by
lecturers in teaching accounting with the mean ratings of 1.66 and 1.52 from RSU and IAUE respectively,
which are lower than the average mean score of 2.5. This indicates that QuickBook accounting software
was not utilized by accounting lecturers in teaching accounting in Rivers State Universities.
44
Research Question 3
To what extent do lecturers utilize Sage-50 accounting software in teaching accounting in Rivers State
Universities?
Table 3: Analysis of Mean Scores of RSU and IAUE Lecturers on the Utilization of
Sage-50 Accounting Software in Teaching Accounting.
S/N Utilization of Sage-50 Accounting RSU Decision IAUE Decision
Software in Teaching Accounting
X SD X SD
1. Sage-50 accounting package is 1.62 1.05 NU 1.5 0.61 NU
used for sound accounting decision
making
2. Sage-50 package is used to make 1.67 0.95 NU 1.62 0.82 NU
data entries easier and time saving
used to minimize inaccuracies of
financial reporting
4. Use of Sage-50 accounting package 1.86 0.87 NU 1.75 0.91 NU
to lower losses and boost cost and
margin control
5. Sage-50 accounting templates are 1.50 0.87 NU 1.55 0.65 NU
utilize in balance sheet for
analyzing performance and sales
tracking
to process accounting transaction
7 Use of Sage-50 payroll add on 1.89 0.99 NU 1.6 1.02 NU
module to process salary account
used for various journal entries
9. Use of Sage-50 package for 1.6 0.47 NU 1.55 0.65 NU
learning issues and redemption of
shares
for treatment of partner capital
account
Grand Mean/Std 1.65 0.79 1.44 0.80
Source: Field Survey, 2022.
Table 3 shows the extent lecturers utilize Sage-50 accounting software in teaching accounting in Rivers
State Universities. The table revealed that all the ten (10) items listed were to a low extent utilized by
lecturers in teaching accounting with the mean ratings of 1.65 and 1.44 from RSU and IAUE respectively,
which are lower than the average mean score of 2.5. This indicates that Sage-50 accounting software was
not utilized by accounting lecturers in teaching accounting in Rivers State Universities.
45
Hypotheses
H01: There is no significant difference between the opinion of RSU and IAUE lecturers as regards the
extent to which they utilize XBRL software in teaching accounting in Rivers State Universities.
Table 4: Z-test Analysis of RSU and IAUE Lecturers on the Extent of Utilization of
XBRL Software in Teaching Accounting in Rivers State Universities.
Groups N Mean SD DF P Tcal Tcrit Decision
RSU 25 1.67 0.81
38 0.05 0.14 1.96 Accepted
IAUE 15 1.58 0.56
Source: Field survey, 2022.
Table 4 shows that the calculated z-value was 0.14 which was less than the critical or table t-value of 1.96
at 0.05 level of significance and at 65 degree of freedom (df). Therefore, the null hypothesis of no
significant difference between the mean response of RSU and IAUE lecturers on the extent of utilization
of XBRL software in teaching accounting in Rivers State Universities was accepted. As such from the
analysis, it can be concluded that the views of RSU and IAUE lecturers are the same.
extent to which they utilize QuickBook accounting software in teaching accounting in Rivers
State Universities.
Table 5: Z-test Analysis of RSU and IAUE Lecturers on the Extent of Utilization of
QuickBook Accounting Software in Teaching Accounting.
Groups N Mean SD DF P T-Cal T-Crit Decision
0.10 1.96
RSU 25 1.66 0.75
Accepted
38 0.05
IAUE 15 1.52 0.78
of QuickBook accounting software in teaching accounting in Rivers State Universities was accepted. As
such from the analysis, it can be concluded that the views of RSU and IAUE lecturers are the same.
extent to which they utilize Sage-50 accounting software in teaching accounting in Rivers State
Universities.
Table 6: Z-test Analysis of RSU and IAUE Lecturers on the Extent of Utilization of Sage-50
Accounting Software in Teaching Accounting.
Groups N Mean SD DF P T-Cal T-Crit Decision
0.10 1.96
RSU 25 1.65 0.79
Accepted
38 0.05
IAUE 15 1.44 0.80
of Sage-50 accounting software in teaching accounting in Rivers State Universities was accepted. As such
from the analysis, it can be concluded that the views of RSU and IAUE lecturers are the same.
46
DISCUSSION OF FINDINGS
In the course of this study, the researcher investigated the use and integration of computer-related
software packages by lecturers in teaching accounting in Rivers State owned Universities. The findings of
this study are discussed as follows:
Lecturers’ utilization of XBRL accounting software in teaching accounting in Rivers State Universities.
Based on the results of this study, the researcher discovered that XBRL accounting software was not
adequately utilized by lecturers in teaching accounting in Rivers State Universities. It was also found out
that no significant difference existed in the mean rating of RSU and IAUE lecturers on the extent to which
they utilized XBRL accounting software in teaching accounting in Rivers State Universities. The finding
is in agreement with the result of Sledgianowski, Gomaa and Tan (2017) they assert that, extensive
business reporting language (XBRL) accounting software could be integrated into accounting courses
including introductory accounting, financial accounting, management accounting, cost accounting,
intermediate financial accounting, auditing, taxation etc.
Lecturer’s utilization of QuickBook accounting software in teaching accounting in Rivers State
Universities. Based on the results of this study, the researcher discovered that QuickBook accounting
software was of a low extent utilized by lecturers in teaching accounting in Rivers State Universities. It
was also found out that no significant difference existed in the mean rating of RSU and IAUE lecturers on
the extent to which they utilize QuickBook accounting software in teaching accounting in Rivers State
Universities. The finding is in accordance with the result of (Hodge, 2014) averred that QuickBook
packages have robust tools for expense tracking, tax calculation, invoice management and sales
monitoring but were not fully integrated in teaching accounting in higher institutions.
Lecturer’s utilization of Sage-50 accounting software in teaching accounting in Rivers State Universities.
Based on the results of this study, the researcher discovered that Sage-50 accounting software was not
utilized by lecturers in teaching accounting in Rivers State Universities. In the study, it was also
discovered that no significant difference existed in the mean ratings of RSU and IAUE lecturers on their
level of utilization of Sage-50 accounting software in teaching accounting in Rivers State Universities.
CONCLUSION
Accounting software packages such as: eXtensive Business Reporting Language (XBRL), QuickBook
accounting software and Sage-50 software have great positive impact on accounting profession. Many
global issues have call for the increased emphasis on the use and integration of software packages in
teaching accounting. Hence, several technologies have been provided for effective teaching of accounting
in the institutions. Based on the findings of the study, it was concluded that accounting lecturers in Rivers
State Universities carry out their teaching assignment effectively with the use of modern software
packages.
RECOMMENDATIONS
Based on the findings of this study, the following recommendations were made:
1. Lecturers should be acquainted with the new technologies for effective and efficiency in teaching
accounting.
2. In order to ensure the effective utilization of software packages teaching, efforts should be
intensified by the authorities concerned, to include software packages in the schools as an
instructional resource.
3. Tertiary institutions should provide the enabling environment and necessary facilities to enhance
the use and integration accounting software packages in teaching accounting.
4. There should be a review of curriculum to incorporate computer related technologies in teaching
accounting in higher institutions in Rivers State.
47
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International Journal of Innovative Education Research 10(2):39-48, April-June, 2022

© SEAHI PUBLICATIONS, 2022 www.seahipaj.org ISSN: 2354-2942

Lecturers’ Use and Integration of Accounting Software

*Prof. Koko, M.N. & Ajinwo, Isaac Peter

Department of Business Education

1. Utilization of XBRL software for 1.87 0.85 NU 1.70 0.54 NU

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