THE ROLES OF INFORMATION AND COMMUNICATION TECHNOLOGY IN THE TEACHING OF ACCOUNTING IN PUBLIC TERTIARY INSTITUTIONS IN EKITI STATE
Information and communication technologies (ICT) have become key tools and had a revolution impact on how we see the world and how we live. Today, the place of ICTs in education and the world in general cannot be undermined. Modern day businesses are conducted and facilitated through the use of telephones, fax machines and computer communication networks through the internet. This phenomenon has given birth to the contemporary e-commerce, e-government, e-medicine, e-banking and e-education among others.
According to Bandele (2006), ICT is a revolution that involves the use of computers, internet and other telecommunication technology in every aspect of human endeavour. The author posited that ICT is a simply about sharing and having access to data with ease. It is regarded as the super highway through which formation is transmitted and shared by people all over the world. Ozoji in Jimoh (2007) defined ICT as the handling and processing of information (texts, images, graphs, instruction etc.) for use, by means of electronic and communication devices such as computers, cameras, telephone. Ofodu (2007) also refer to ICT as electronic or computerized devices, assisted by human and interactive materials that can be used for a wide range of teaching and learning as well as for personal use. From these definitions, ICT could therefore be defined as processing and sharing of information using all kinds of electronic device, an umbrella that includes all technologies for the manipulation and communication of information.
The field of education has certainly been affected by the penetrating influence of ICT worldwide and in particular developed countries; ICT has made a very profound and remarkable impact on the quality and quantity of teaching, learning research in the educational institutions. Information and communication technology has the potentials to accelerate, enrich, and deepen skill; to motivate and engage students in learning to help relate school experiences to work practices; to help create economic viability for tomorrow’s workers, contribute to radical changes in school; to strengthen teaching and to provide opportunities for connection between the school and the world.
Aribisala (2006) posited that ICTs are increasingly playing an important role in organisations and in society’s ability to produce access, adopt and apply information. They are however being heralded as the tools for the post-industrial age and the foundations for a knowledge economy due to their ability to facilitate the transfer and acquisition of knowledge. Stressing the importance of the use of ICT in schools, Olurunsola (2007) posited that through ICT, educational needs have been met; it changes the needs of education as well as the potential processes. Message can be communicated through the e-mail, telex or telephones particularly the mobile ones.
Technology is having increasing impact in accounting education. Accounting is the process of recording, classifying, summarizing and interpreting the financial transaction of business organization. This is in conformity with Longe and Kazeen (2012) that accounting is the process of recording, classifying, summarizing, analyzing and interpreting financial transactions and communicating the results to the users of such information. Chukwu (2014) opines that accounting is the processes of recording classifying, summarizing, analyzing and interpreting financial transactions and communicating the results to the users of such information. Accounting information can be used for decision making. Accounting provides students with the information needed for decision making and exposes them to various users of accounting information. Such users of accounting information include equity investor group, the loan creditor group, the government and other regulatory bodies, the business group, the management employees and the general public (Nwoha in Nwokike 2010). Each of these users has their different interests in the accounting information. According to Okoli (2013), accounting is a service activity that provides quantitative information about economic entities that are useful in making economic decisions. Similarly, Agomuo (2014) notes that accounting information is essential to the decision system because it provides qualitative information for planning, control and evaluation of business activities.
Integrating new technologies into teaching and learning entails making new technologies to become part and parcel of teaching and learning of accounting in public tertiary institutions in Ekiti State. Technology acts as a tool for creating a constructive learning environment thereby adding quality to teaching and learning. New Technologies imply new innovations and applications of concepts, principles and processes for the improvement of human life. According to Onojetah (2014), new technologies are also known as information and communication Technology (ICT), electronic technologies and e-learning. New technologies are used to facilitate and support teaching-learning, incorporating a variety of learning strategies and technologies. New technologies consist of computer, scanners, printers, intranet, internet, e-mail, videophone system, teleconferencing devices, and wireless application protocols (WAPS), radio and microphones, television and satellites, multimedia computer and multimedia projectors. Accountancy educators need to revolutionize in their teaching strategies by integrating these new technologies in teaching and learning of accounting in order to tackle the challenges of the information age (Ololube, 2013; Ololube et al., 2013).
Rhodes (2013) indicates that a gap has been identified in the skills and knowledge of accounting diploma graduates thereby creating a need for the integration of ICT in accounting education to close the gap. The International Society for Technology in Education (2010) defined successful schools as those that provided integrated technology experiences for their students to increase their technology capabilities (Brenda, Joe, Greg, Sharon, Dana, Ginny & Don 2014).
Achugbue (2011) in Utoware and Nosakhare (2012) opined that many countries all over the nations are facing similar challenges in implementing ICT in their educational system. These problems on the other hand is not however affecting our tertiary institutions alone, as no individual, institution or government can acquire resources to her satisfactory level. Even where the institutions acquired these ICT facilities, the effective utilization and realization of its educational values were not assured.
Statement of the Problem
Teaching and learning process in Accounting Education in Nigeria tertiary institutions is still at it crudest form. Both lecturers and students are still relying on textbooks information and lecturers class verbalisation due to the general poor attitude towards innovation. Both lecturers and students believe that government has neglected education. Consequently, it is observed that many Accounting Education lecturers and students are yet to fully utilise ICT for teaching and learning.
Despite the roles of government and our educational institutions on the provision of ICT in the educational system, the performance of the accounting students towards exhibiting ICT skills are questionable. The convergence of ICT concepts and knowledge that were not provided in the existing curriculum used in most accounting education programme in our universities have necessitated a mismatch between what the accounting education students received and the ICT activities they are expected to perform (Buba, 2011).
The question now is whether the Nigerian tertiary institutions have appreciated the role of ICT in the teaching and learning of accounting courses? Do accounting educators actually recognize the ICT facility’s roles in delivering accounting courses to accounting students? This study was anchored on these motives (premise). Thus, calling for researches in this direction.
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