IIARD International Institute of Academic Research and Development

Journal of Accounting and Financial Management (JAFM )

E-ISSN 2504-8856
P-ISSN 2695-2211
VOL. 9 NO. 6 2023
DOI: https://doi.org/10.56201/jafm.v9.no6. 2023.pg19-37

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Computerized Accounting Systems and Payroll Accounting

OJEDELE, Mofoluwaso Iyabode PhD

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Abstract

The study examined the relationship between Computerized Accounting System (CAS) and payroll accounting in public institutions in Osun State. The study gathered data through the use of questionnaire: The data collected from the questionnaires were analyzed using basic mean calculations and one-way analysis of variance (ANOVA). A positive relationship was found between CAS and payroll accounting in public institutions. Overall, the findings suggest that the adoption of computerized accounting systems in public institutions in Osun State has positive effects on payroll accounting, including improved decision-making processes, enhanced performance, efficient record-keeping, and strengthened control systems and accountability. Regular rotation of accounting staff across different sections is recommended by the study in order to minimize the temptation for individuals to commit fraud using their specialized knowledge and experience in a specific section. And also to keep up with advancements in information technology, management should continually update their knowledge and skills in transmitting payroll information efficiently and accurately between departments, adopting new technologies as they emerge.

keywords:

Computerized Accounting System, Payroll Accounting, Institutions, Nigeria

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References:

Akanbi, T. A., & Adewoye, J. O. (2018). Effects of accounting information system adoption on
the financial performance of commercial banks in Nigeria. Journal of Accounting &
Marketing, 7(3), 289.

Akande, O. O. (2016). Computerized accounting system effect on the performance of
entrepreneurs in South Western Nigeria. Proceedings of ISER International Conference,
Birmingham, UK, 18th-19th December 2016.

Akesinro, S., & Adetoso, J. (2016). The effects of computerized accounting system on the
performance of banks in Nigeria. Journal of Economics and Sustainable Development,
7(14), 76-82.

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