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An evaluation of effective financial management in a computerized accounting system – case study of First Bank of Nigeria plc, Jalingo, Taraba state

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Abstract

The research topic of this study is“an evaluation of effective financial management in a computerized accounting system (a case study of first bank of Nigeria plc Jalingo)” Taraba State Metropolis. The purpose is to know whether the application of Computerized Accounting System supersedes that of manual Accounting System and whether computerized Accounting Systems enhance higher turnover and profitability, and also whether a computerized accounting system is an effective means of keeping accounting records. The study population is 70 persons who are the members of the staff of the three major selected banks. Using Taro Yamane’s formula the sample size calculated gave (60). The formulated hypotheses were tested using the analysis of variance (ANOVA) statistical technique at 5% level of significance. The researcher also made use of primary methods of data collection which included questionnaire and personal interview. Also the secondary method of data collection used was gotten from official documents of the banks, various research work on computerized accounting system, accounting journals, textbooks and the library. Based on these, the researcher recommended that banks should channel most of their resources in the training and development of bankers and accountants personnel in computerized accounting system related technology such as I.C.T to boost performance in their banking operations and their personnel. Also due to the widespread of computer trends and its dynamics nature, it is recommended that banks who are still battling with manual systems should adopt specifically the Computerized Accounting System.

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