CHAPTER ONE
INTRODUCTION
There has been a lot of observations and comments on the effect of computer as it relates to the accounting profession in Nigeria. According to professor Longe “Computers are being used to assist in the management of major areas of the computers are under utilized and in several areas the uses are yet rudimentary”. In the accounting yet rudimentary” story is the same. It has, therefore becomes necessary to know the effect of computer on the accounting profession, to determine whether computer does have effect on the accounting professional and perform task with maximum speed and accuracy which will make the job of the account staff a lot easier or they are under utilized, despite the immense benefits derivable from their optimum utilization. With the advent of computer-based accounting system, accountants have to cope with the resulting complexity of the flow of information through the accounting systems.
Traditional accounting procedures did not accommodate the sophisticated processing devices that came with the computer-based accounting system. As the design of the computer based accounting system advanced from simple clerical automation to complicated integrated information systems, the accountant could no longer perform his duties around the computer but found it necessary to develop procedures to cope with the new challenges. Furthermore, the traditional accountant was not trained in the special languages and devices used in the computer based system. Accordingly, a chartered accountant and professional organizations to educate the accountant to functions effecting in a computer based accounting system. Therefore in the course of the study. Efforts will be made to establish the effect of computer on the accounting profession. Finally, I have the conviction that he efforts expended in this study will be a worthwhile investment. This is further strengthened by the fact that this study will serve a springboard and basis for further studies on the relationship between the computer and the accounting profession and other related topics in the future.