UMM Logo

Universitas Muhammadiyah Malang

Free Download Journals Directory

International Journal of Accounting Research

.: Home > International Journal of Accounting Research > 2013 > Volume 1 Number 3 > PROF. NNANTA N. ELEKWA & EME, OKECHUKWU INNOCENT

An Analysis of Computerized Accounting and Payrolling System on Monthly Emolument in Nigerian Local Government:

Department of Public Administration and Local Government University of Nigeria, Nsuk ka.
Abstract :

The  paper  focuses  on  computerized  accounting  system  on  monthly  emolument  of
workers in the Payroll. Payrolli ng is the process of listing the names of people employed
by  either  private  or  public  establishments,  showing  the  amount  of  money  to  be  paid  to
each of them. The paper examines the pros and cons of computerized accounting system
in  wages/salaries  administration,  as  well  as  factors  that  affect  the  applicability  of computerized accounting system. It also  identifies some rules and principles guiding the payrolling processes using the local government system as a case study. It is against this backdrop that thi s paper seeks to find out the extent to which payrolling is carried out in the Nigerian local government system. During the course of this study, it was discovered that payroll officers engage in all sorts of frivolous activities such that workers have lost confidence  in  them.  The  paper  argues  that  the  expected  benefits  derivable  from  a computerized  accounting  system   exceed  the   costs/challenges  associated  with   it.  It therefore  recommended  that  employers  of  labour,  payroll  officers,  and  wages/salaries admini strators in general should keep pace with the evolution in e - governmental system, e - ecommerce, - e - payments, etc, which are all affiliated to computer system and a critical cost - benefit analysis should be considered indispensable before a decision is made on the use  of  either  manual  or  computerized  accounting  system  in  computing  employees’ monthly emolument.

Keywords :
Payrolling, Local Government, Personal Emoluments Vouchers, Financial Memoranda

Date Deposited : 31 Mar 2016 13:50

Last Modified : 31 Mar 2016 13:50

Official URL:

Volume 1, Number 3, October 2013

Full Text Original
Abstract : pdf doc