Integrating Computer and Accounting Packages in Business Education: Impact on Learning Outcomes of Students in FCE (T) Akoka and Implications for Accounting Curriculum Reform in Nigeria

Abstract

The integration of digital technology into accounting education has emerged as a critical imperative, driven by the rapid transformation of professional accounting practice through cloud platforms, enterprise resource planning systems, and data analytics tools. Nigerian professional bodies, including the Institute of Chartered Accountants of Nigeria (ICAN) and the Association of National Accountants of Nigeria (ANAN), have revised their standards to embed digital competency requirements, creating an urgent need to assess how tertiary programmes are responding. This study investigated the impact of computer and accounting packages on the learning outcomes of Business Education students offering accounting courses at the Federal College of Education (Technical) Akoka, Lagos, Nigeria. Four research questions and two null hypotheses guided the study. A descriptive survey and comparative design was adopted. Using stratified random sampling, 100 students were selected from the Business Education Department. The Computer and Accounting Package Impact Questionnaire (CAPIQ), a structured 36-item instrument with demonstrated reliability (Cronbach’s α = .76), served as the primary data collection instrument. Data were analysed using mean, standard deviation, and independentsamples t-test at α = .05. Findings revealed that accounting packages significantly enhance student learning engagement, practical skill acquisition, and readiness for professional certification (grand mean = 3.70). Students demonstrated conversancy and proficiency only in Google Sheets (M = 2.73; 2.64), while familiarity with industry-standard tools such as QuickBooks, Xero, Sage, SAP, and Wave fell below the 2.50 cut-off. Software access on personal devices and broader student accessibility emerged as the most significant barriers. The null hypothesis of no significant difference in learning outcomes between students with and without personal software access was rejected (t = 2.31, df = 98, p = .023). The findings underscore the need for deliberate curriculum integration of accounting software, subsidised institutional access, and blended instructional strategies at the institutional level.