INTERNET SERVICES AND ACCOUNTING RESEARCH AMONG UNDERGRADUATE OF ACCOUNTING STUDIES IN TERTIARY INSTITUTION IN IMO STATE
1.1 BACKGROUND OF STUDY
The introduction of internet services in most secondary schools in Nigeria has increased overtime.
According to (Awais, Bilal, Usman, Waqas & Sehrish, 2006) stated that the internet is as an “international computer network of information” available to the public through modem links so the internet is a worldwide system of linked computers networks.
Internet is one of the profound contemporary innovations in the world of information technology. According to (McLuhan, 1964) stated that the internet has narrowed down the vast world to a sophisticated ‘global village’.
The Internet plays a profound role in the field of education. The academic community has undergone profound transformation during these years, assuming new dimensions influenced by technology-driven applications (Flanagin, 2005).
The Internet is a priceless source of information for students and a tool to enhance their productivity (Jones 2002; Metzger, Flanagin & Zwarun 2003; Kirschner and Karpinski 2010]. This has made students to be heavy users of the Internet services compared to the general public (Jones 2002; Choi, Son, Park, Han, Kim, Lee, & Gwak, 2009; Ni, Yan, Chen, & Liu, (2009); Judd and Kennedy 2010).
According to Jones (2002), eighty six percent (86%) of university students in America are Internet users compared to only 59% of the general American population. The internet provides an array of powerful tools that may help in transforming the present isolated teacher-centered and text-book bound classrooms into rich, students focused, interactive knowledge environment.
The Internet was described as a ‘sea of information’, containing texts which are not housed between library and bookshop walls and subject areas span across all fields of knowledge (Bilal, Usman, Waqas & Sehrish, n.d). Suhail and Bargees (2006) also reported some benefits of the internet access for college students. They indicated that the internet usage impacts education in a positive way by increasing communication with classmates and professors, increasing access to libraries and educational databases, and improving study hours and study habits.
The use of internet services plays a significant role in the academic achievement of secondary school students in various subjects like accounting, chemistry, physics etc. (Kehinde, 2004) although he focuses more on accounting. Accounting is one of the most interesting subjects in most secondary schools especially the commercial classes (Okon, 2005). The study of accounting various from organizations to schools; in the secondary schools, the important the study of accounting is to provide students with the basic method of processing data to develop manipulative skills and provide knowledge for career advancement in accounting to develop an economic understanding of business vocabulary to help students develop and understanding of basic accounting concept and principles (Young 2005). The study in this regard wishes to examine the internet services and senior secondary school students’ achievement in accounts using Calabar South local government area, Cross River State as the case study
1.2 STATEMENT OF PROBLEM
Despite the positive impact of the internet on academic achievement of students in accounts, research findings have shown that excessive internet usage adversely affects one’s physical health, family life and academic performance (Akhter, 2013). Academic related problems includes decline in study habits, drastic drop in grades, missing classes and poor integration in extracurricular activities.
Internet utilization has become extremely trendy for both the developed and developing nations. Since the internet is one of the finest mediums for information exchange and networking, it has shown significant growth in size and users over the last two decades in the world. According to the Internet world stats, 2012, 78.1 percent of United Nation populace uses the internet on a daily basis. Studies also show that more than 90 percent of college students use the internet actively, which accounts for approximately 20 million secondary school students (National Center for Education Statistics). In context to Nigeria, ICT (particularly the internet) is penetrating into the education arena. The Ministry of Education along with international donor agencies and other development partners are undertaking many initiatives to improve the quality of education, using new teaching methods, introducing technology in teaching and learning. ICTization of schools is one of the major initiatives to implement ICT applications for education.
1.3 AIMS AND OBJECTIVES OF STUDY
The main aim of the research work is to examine the internet services and accounting research among undergraduate of accounting studies in tertiary institution in Imo State. Other specific objectives of study include:
1. To examine the effect of internet services on the teaching efficiency and academic achievement of students in accounts
2. To determine the relationship between the availability of internet and accounting research among undergraduate of accounting studies in tertiary institution in Imo State
3. To investigate on the factors affecting the effective implementation of internet services in most secondary schools in Imo State
4. To examine the role of internet services in the assessment of accounting information among secondary school students in Imo State.
5. To proffer solution to the above stated problem
1.4 RESEARCH QUESTION
The study came up with research questions so as to be able to ascertain the above stated objectives of study. The research questions for the study are stated below as follows:
1. What is the effect of internet services on the teaching efficiency and academic achievement of students in accounts?
2. What is the relationship between the availability of internet and accounting research among undergraduate of accounting studies in tertiary institution in Imo State?
3. What are the factors affecting the effective implementation of internet services in most secondary schools in Imo State?
4. What is the role of internet services in the assessment of accounting information among secondary school students in Imo State?
1.5 STATEMENT OF RESEARCH HYPOTHESIS
H0: the availability of internet services does not influence students’ achievement in accounts
H0: there is no significant relationship between the availability of internet and accounting research among undergraduate of accounting studies in tertiary institution in Imo State
1.6 SIGNIFICANCE OF STUDY
The study the internet services and accounting research among undergraduate of accounting studies in tertiary institution in Imo State will be of immense benefit to:
1. SCHOOLS: The study will be of immense benefit to the entire secondary schools in Imo State as it will enhance students efficiency in sourcing for accounting information online
2. COMMUNITY: the study will educate the community on the importance and the use of internet services for both the young and the old; thereby assisting in monitoring the level of computer illiteracy in Imo State.
3. LITERATURE: The study will add up to the existing literature as it will discuss more on the importance of internet services and secondary school students’ achievement in Imo State. finally the study will be of great guide to other researchers that wishes to carry out similar research on the above topic.
1.7 SCOPE OF STUDY
The study on the internet services and accounting research among undergraduate of accounting studies in tertiary institution will be limited to Imo State. The study will cover the overview of internet, the nature of internet, the effect of internet services on the academic achievement of students.
1.8 LIMITATION OF STUDY
Financial constraint- Insufficient fund tends to impede the efficiency of the researcher in sourcing for the relevant materials, literature or information and in the process of data collection (internet, questionnaire and interview).
Time constraint- The researcher will simultaneously engage in this study with other academic work. This consequently will cut down on the time devoted for the research work
1.9 DEFINITION OF TERMS
INTERNET: is the global system of interconnected computer networks that use the Internet protocol suite (TCP/IP) to link devices worldwide
SERVICES: is a transaction in which no physical goods are transferred from the seller to the buyer
ACHIEVEMENT: a thing done successfully with effort, skill, or courage
ACCOUNT: a report or description of an event or experience.