The Importance of Information Communication Technology in Teaching and Learning of Accounting Education

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F r e e m a nbiz C o m m u nica ti on E d uc at io nal S e r vic e s C hi n w e nd u Ig b a ji
h t t p : / / f r e e m a nbi z ng .c o m 2 0 13
A BSTRACT
T his age of information is d ominated by the use of Information C ommunication and Technology (ICT), w hich is becoming an essential t ool i n t eaching and learning v arious courses which accounting courses are included. V arious r esearches h ave s hown that these tools have a great impact on the t eaching and learning of accounting courses. A s a result of that, this paper a ims to investigate the relevance of ICT in effective teaching and l earning of a ccounting courses, t he concept o f ICT is also ex amine, as well as t he m eaning o f Ac counting Education , it also discussed various accounting c oursew are , the i mportance of ICT i n teaching and learning of accounting courses was touched, s ome impacts of using ICT i n online accounting tutoring on students ar e not l eft out, some challenges of t he a pplication of ICT are equally examined, c onclusion was made it is also recommended that: t here should be awareness c ampaign through workshops, seminars and conferences to make t he i mplementer of curriculum be aware of the essentiality of ICT in t eaching/learning of accounting courses, the government should allocate fund t o equip the ICT sections in school; and many other recommendations were m ade on this paper.

I NTRODUCTION
I f we look at the way accounting is learned most is through O ral (teaching). N ow in the computer era, t he use of c omputer w hich is one of the ICT technologies is very important in teaching a nd learning of accounting courses, since computers are widely used 1

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f or its speed and efficiency. G iven that computer has become e veryday - used tool at the work place, it will be very beneficial of s uch practices can be initiated from schools. U se of computers in t eaching and learning i n Universities ( accounting education) , i s u seful for learning experience and development of experts for the w ork place.

L earning

through

practical

exercise

and

training

(using

s imulat ions in E ducational blogs , spreadsheet, excel, GenerRES a nd A sset Series) i s far superior a nd effective and c an go a long way in e quipping the students and also helps in rapid understan d ing o f the c ourse than l earning t hrough the traditional method w hich w e are u sed to . W hen the courseware is introduced in t each ing and l earning o f accou n ting c ourses , the students t end to g et the experience right a way.

T HE CONCEPT OF INFORMATION C OMMUNICATION A ND
T ECHNOLOGY (ICT).
I CT is an acronym which stand for ;
I = I NFORMATION
2

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C = C OMMUNICATION
T = T ECHNOLOGY
T he term I nformation and Commun ication Technology i s the a pplication o f various software and hardware which s upports a ctivities involving information. S uch activities include gathering, p rocessing, storing and presenting data. T he ICT is derived from IT ( Information Technology) . A ccording to OECD ( 1987) , I nformation T echnology i s defined a s a term used to cover technologies used in t he collection, processing and transmission of information . U kpebor ( 2006) noted that I nformation Communication T echnologies are vast w eb of high speed digital communication networks, del ivering i nformation,

education and entertainment services

to

schools,

o ffices, homes and so on.
T he computer w as never developed fo r improving quality of t eaching - learning p rocess. B ut researchers started using computer f or teaching purpose . I t then gave b irth to Computer A ssisted I nstruction (CAI) , C omputer M anaged Instruction (CMI) , C omputer B ased Instruction (CBI) , etc. P eople s tarted developing...
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