FINANCIAL RECORD COMPETENCIES REQUIRED FOR EFFECTIVE UTILIZATION OF E-ACCOUNTING PLATFORMS IN GOVERNMENT MINISTRIES IN EBONYI STATE

M. O. Binuomote, L. N. Nwagwu and I. K. Mong

Abstract

The study investigated financial record competencies required for effective utilization of electronic accounting platforms in government ministries in Ebonyi State. Two purposes of the study with two corresponding research questions and hypotheses guided the study. The population of the study comprised all the accountants in government ministries in Ebonyi State. A sample size of 70 respondents was drawn using stratified random sampling. A structured questionnaire was used to elicit response from the respondents. Out of the 70 copies of questionnaire distributed, 58 were correctly filled and returned. The data collected were analyzed using mean and standard deviation while t-test was used for testing the hypotheses at 0.05 level of significance. The findings revealed that accountants in government ministries highly require spreadsheet competencies for effective utilization of e-accounting platforms in government ministries. The researchers recommended among others that Government at all levels should encourage massive acquisition of spreadsheet competencies by all accountants in government ministries.