Accounting information system in a transport organization has been a great
problem to the third world countries in general, which Nigeria as a country
has its own share. This research work, “Accounting information system in a
transport organization, suggests ways of minimizing the effects of the
problems of inefficient accounting information. It is believe that an
improvement in this regards will enhance the performance of the corporation.
To enable the researcher find solution to the problem of this study, some
questions were raised in the form of hypotheses, which were developed
comprising the null and alternative hypotheses. The methods of data
collection were primary and secondary data method. The data collected were
analyzed by use of simple percentages while chi-square was used to test the
hypothesis formulated for validity. Findings show that accounting information
is an indispensible tool in the management of Nigeria Railway Corporation
and the activities of unqualified and incompetent accounting officers are
responsible for the performance of the accounts departments in Nigeria
Railway Corporation. Based on the findings, the researcher concludes that the
accountant should put more efforts especially when computing the financial
statement since accounts fraud result from ignorant of proper accounting
procedures. Since the financial statement are sources of document of
accounting information, efforts should be made in generating more relevant,
timely, effective and accurate accounting information necessary for
prevention or detection of fraud.
TABLE OF CONTENT
Title page--------------------------------------------------------------------------- i
Approval page---------------------------------------------------------------------- ii
Dedication --------------------------------------------------------------------------- iii
Acknowledgement ----------------------------------------------------------------- iv
Abstract ------------------------------------------------------------------------------ v
Table of content--------------------------------------------------------------------- vi
CHAPTER ONE
1.0 Introduction----------------------------------------------------------------- 1
1.1 Background of the study-------------------------------------------------- 1
1.2 Statement of problem----------------------------------------------------- 4
1.3 Objective of the study----------------------------------------------------- 5
1.4 Research questions-------------------------------------------------------- 6
1.5 Hypothesis of the study---------------------------------------------------- 7
1.6 Significance of the study--------------------------------------------------- 8
1.7 Scope and limitation of the study---------------------------------------- 8
1.8 Definition of terms---------------------------------------------------------- 9
CHAPTER TWO: LITERATURE REVIEW
2.0 literature review---------------------------------------------------------- 11
2.1 The concept of accounting information system----------------------- 16
2.2 The importance of accounting information---------------------------- 19
2.3 The users of accounting information------------------------------------ 20
7
2.4 Criticism of accounting information system in Nigeria Railway
Corporation Enugu------------------------------------------------------------ 21
2.5 The output of an information and the users.---------------------------- 24
2.6 The outline of the information generation
process and source document---------------------------------------------- 28
2.7 Application of computer system---------------------------------------------33
2.8 Accounts department in the Nigeria Railway Corporation Enugu 36
2.9 Functions of the accounts department------------------------------------ 38
2.10 Officers of the accounts department--------------------------------------- 38
2.11 Accounting officers and heads of department----------------------------39
2.12 Disagreement between accounts officers and heads of department 39
2.13 Accounting system in Nigeria Railway Corporation-------------------- 40
2.14 Capital expenditure budgeting------------------------------------------------42
2.15 Expenditure checking section-------------------------------------------------46
Reference
CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY
3.1 Research design--------------------------------------------------------------- 55
3.2 Sources of data ---------------------------------------------------------------- 56
3.3 Research instrument---------------------------------------------------------- 57
3.4 Reliability and Validity of research instrument------------------------- 58
3.5 Population --------------------------------------------------------------------- 58
3.6 Sample size/ techniques----------------------------------------------------- 60
3.7 Administration of research instrument----------------------------------- 63
3.8 Method of data analysis------------------------------------------------------- 64
3.9 Decision criterion for validity of hypothesis------------------------------ 65
CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS………… 68
4.1 Data presentation----------------------------------------------------------- 71
4.2 Testing of hypothesis------------------------------------------------------- 87
CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1 Summary of findings--------------------------------------------------------- 96
5.2 Conclusion---------------------------------------------------------------------- 98
5.3 Recommendation------------------------------------------------------------- 98
Bibliography------------------------------------------------------------------------- 100
Appendix ----------------------------------------------------------------------------- 102
Ndudi, O. (2019). ACCOUNTING INFORMATION SYSTEM AS A MEANS OF ENHANCING FINANCIAL MANAGEMENT OF TRANSPORT COMPANY. Afribary. Retrieved from https://track.afribary.com/works/accounting-information-system-as-a-means-of-enhancing-financial-management-of-transport-company
Ndudi, Okwunna "ACCOUNTING INFORMATION SYSTEM AS A MEANS OF ENHANCING FINANCIAL MANAGEMENT OF TRANSPORT COMPANY" Afribary. Afribary, 14 Feb. 2019, https://track.afribary.com/works/accounting-information-system-as-a-means-of-enhancing-financial-management-of-transport-company. Accessed 25 Nov. 2024.
Ndudi, Okwunna . "ACCOUNTING INFORMATION SYSTEM AS A MEANS OF ENHANCING FINANCIAL MANAGEMENT OF TRANSPORT COMPANY". Afribary, Afribary, 14 Feb. 2019. Web. 25 Nov. 2024. < https://track.afribary.com/works/accounting-information-system-as-a-means-of-enhancing-financial-management-of-transport-company >.
Ndudi, Okwunna . "ACCOUNTING INFORMATION SYSTEM AS A MEANS OF ENHANCING FINANCIAL MANAGEMENT OF TRANSPORT COMPANY" Afribary (2019). Accessed November 25, 2024. https://track.afribary.com/works/accounting-information-system-as-a-means-of-enhancing-financial-management-of-transport-company