IMPLICATION OF ORGANISATIONAL USE OF AUTOMATED ACCOUNTING SYSTEMS ON STUDENTS' UNDERSTANDING OF BASIC ACCOUNTING PRINCIPLES AND MANUAL RECORD-KEEPING SKILLS

The rise of automated accounting systems in organisations has fundamentally changed the practise of professional accounting and the learning context in which graduates who are accounting student’s transition. Despite the overwhelming acceptance of automation as the efficiency enhancer and the analytical sophistication, there are still certain concerns about the effect of automation on the understanding of accounting basics and manual record keeping competencies of students. This paper examines the implication of organisational exposure to automated accounting systems and perceived competence in simple accounting principles and manual bookkeeping among accounting graduates and practitioners in Nigeria. A quantitative survey design was employed to collect data from eighty respondents using a structured survey questionnaire in order to determine their exposure to automated accounting systems, their knowledge on fundamental accounting principles, and manual record-keeping skills. Likert-scale items were transformed into composite indices and the correlations between variables were analysed using descriptive statistics and simple linear regression methods. The results show that there is a statistically significant positive correlation between automated accounting systems exposure and respondents' perceived knowledge about basic accounting principles, which implies that automation can promote conceptual learning by making complex processes less complicated and demanding less computation. On the other hand, lower self-reported confidence in manual record-keeping skills was also significantly linked to exposure to automated systems, which does point to a possible loss of procedural competence in highly automated environments. These findings underline the pedagogical two-sidedness of automated accounting systems. Although automation seems to enhance conceptual knowledge, it can reduce the possibility of engaging in manual accounting processes that are imperative in detecting errors and professional judgement. This research therefore, offers empirical data that can guide the discussion in the field of accounting education showing that the impacts of automation on conceptual and manual skills are not homogeneous. It highlights the significance of sequencing of instruction and curriculum development that integrate automated tools in a manner that complements, as opposed to replacing, the basic accounting competencies