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1.1        Background of the study

1.2        Statement of problem

1.3        Objective of the study

1.4        Research Hypotheses

1.5        Significance of the study

1.6        Scope and limitation of the study

1.7       Definition of terms

1.8       Organization of the study




3.0        Research methodology

3.1    sources of data collection

3.3        Population of the study

3.4        Sampling and sampling distribution

3.5        Validation of research instrument

3.6        Method of data analysis



4.1 Introductions

4.2 Data analysis


5.1 Introduction

5.2 Summary

5.3 Conclusion

5.4 Recommendation








This study is on the impact of information technology in accounting system. The total population for the study is 200 staff of Unilever Nigeria Plc, Enugu state. The researcher used questionnaires as the instrument for the data collection. Descriptive Survey research design was adopted for this study. A total of 133 respondents made human resource managers, accountants, senior staff and junior staff were used for the study. The data collected were presented in tables and analyzed using simple percentages and frequencies







  • Background of the study

Before now, business Success was built on the ability to move goods and services with speed and accuracy. Today, information has become the fuel that powers business Success .In contemporary Cooperate world, information technology is deployed to gain competitive edge. Information technology has been defined as the processing and distribution of data using computer hard ware, software, telecommunication, and digital electronic (Encarta Encyclopedia: 2004). Therefore it is now obvious that computer component of information technology can no longer stand alone without the combination of other component. However, management planning and control responsibilities are also par amount to a successful enterprise and they represent a mandatory of an Organization to progress and survive in today highly unpredictable and competitive business environment. The projected plan of operation must be decisive and dynamic timely, intelligent planning must be predicated on current known fact and a thorough analysis and realistic approach to inevitable Feature probabilities .These key requirement for planning directions will lead to Business probability and an equitable return on investment, which are the objective of a successful management. The techniques and mechanical tools required to accomplish the development of planning and control objective are now available, but in many instances, appropriate management organization, interest and progression in fully acknowledging their utilizations unfortunately lacking. This is a dilemma that must be overcome. In addition, management control system must not be overlooked. It comprises; the plan of an organization and all of the Coordinates methods and measures adopted within a business safeguard its assets check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherence to prescribe managerial policy. In other word, it could be regarded as whole system of control, financial and otherwise, establishment by the management in order to carry on the business of the company or organization in an orderly manner, safeguard its assets and secure as far as possible measures. The accuracy and reliability of its record for planning measurements for performance and control purpose. Information technology is the technology used for study, understanding planning, design, construction, testing, distribution, support and operation of software, computers and computer related system that exist for the purpose of data, information and knowledge processing.
Another definition of the information technology (IT)is the industry has evolved include the study science solution set for all aspect of data, information and knowledge management, processing.


Unilever (formerly known as lever brother) Nigeria plc (Rc113) is the largest surviving manufacturing outfit in Nutria. The company in cooperated as a private company in 1923 (as lever brothers Nigeria plc) to manufacture soaps based on local palm oil. The company Strengthen it foot hold in the food and drink business by merging with Lipton Nigeria limited in July (1985) and also merged with chase brought products industry in December (1988) to become a giant in personal product business. In accordance with Nigeria enterprises promotion degree of 1972and 1977, 40% of the company equity is held by Nigeria citizens and institution, while the remaining 60% is held by Unilever overseas holding limited , Lipton tea company limited and chase borough product international limited. Today Unilever Nigeria plc is a leading company in the industrial sector, engages in the manufacturing and marketing of wild range of household product.



The desire to undertake a systematic investigation on the impact of information technology on accounting system is due to difficulties faced by banking industry to achieve their service rendering objective, large marketshare and target profit as part of the purpose of their existence. This is because the quality of services rendered by some of the banking industrieshas created a negative multiplier effect on the banking industry as their chance of optimizing profit is affected There are lot of complaints from the beneficiaries of banking services or  bank customers that poor information technology result to inefficient application of computer to the accounting system of the banking industry.Some of the poor information and communication technology (ICT) products use in the banking industry include Automated Teller Machine(ATM), smart cards, telephone banking, alert, electronic funds transfer,electronic data interchange, electronic home and office banking.


The objectives of the study are;

  1. To access how information technology on accounting system has assisted in the enhancement of globalization in unilever Nigeria plc
  2. To access how information technology (IT) helps in the reduction of cost and benefit in increasing the revenue profit of the unilever Nigeria plc
  3. To investigate in to the extent of effectiveness and efficiency in unilever Nigeria plc after the introduction of information technology.
  4. How the introduction of information technology has influenced bank  performances as well as assessing logically whether the adoption of information system has influence on the growth and development in the unilever Nigeria plc

For the successful completion of the study, the following research hypotheses were formulated by the researcher;

H0:   information technology on accounting system has not assisted in the enhancement of globalization in unilever Nigeria plc.

H1: information technology on accounting system has assisted in the enhancement of globalization in unilever Nigeria plc

H02:  information technology (IT) has not helps in the reduction of cost and benefit in increasing the revenue profit of the unilever Nigeria plc

H2:  information technology (IT) helps in the reduction of cost and benefit in increasing the revenue profit of the unilever Nigeria plc


The research is important to unilever plc as well as banks that would want to imbibe this idea. Also to customers that want to embark on this new system of banking. It emphasizes mainly on what others have discovered/existing knowledge in this aspect of technology It also contributes to already existing knowledge by way of emphasis. This research will also enable students and other stakeholders in the industry well to be aware of the recent development in the industry, and how it can affect their performance. Also the research would be of benefit to whoever concerns his self or herself with knowing more about information technology which is one of the latest developments in this generation.


The scope of the study covers the impact of information technology in accounting system. The researcher encounters some constrain which limited the scope of the study;

  1. a) AVAILABILITY OF RESEARCH MATERIAL: The research material available to the researcher is insufficient, thereby limiting the study
  2. b) TIME: The time frame allocated to the study does not enhance wider coverage as the researcher has to combine other academic activities and examinations with the study.
  3. c) Organizational privacy: Limited Access to the selected auditing firm makes it difficult to get all the necessary and required information concerning the activities


 INFORMATION TECHNOLOGY: Information technology is the use of computers to store, retrieve, transmit, and manipulate data, or information, often in the context of a business or other enterprise. IT is considered to be a subset of information and communications technology.

ACCOUNTING SYSTEM: An accounting system is the system used to manage the income, expenses, and other financial activities of a business



This research work is organized in five chapters, for easy understanding, as follows

Chapter one is concern with the introduction, which consist of the (overview, of the study), historical background, statement of problem, objectives of the study, research hypotheses, significance of the study, scope and limitation of the study, definition of terms and historical background of the study. Chapter two highlights the theoretical framework on which the study is based, thus the review of related literature. Chapter three deals on the research design and methodology adopted in the study. Chapter four concentrate on the data collection and analysis and presentation of finding.  Chapter five gives summary, conclusion, and recommendations made of the study



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