HUMAN RESOURCE CONSTRAINTS IN INFORMATION AND COMMUNICATION TECHNOLOGY BASED FINANCIAL ACCOUNTING INSTRUCTION IN SOUTH-SOUTH NIGERIA
This study examined human resource challenges affecting the effective use of ICT tools in teaching financial accounting in institutions of higher learning in Rivers and Bayelsa States. A descriptive survey design was used for the study. The population consisted of 306 Business Education lecturers drawn from universities, polytechnics, and colleges of education in the study area. Data was sourced using a questionnaire and was analyzed using mean, standard deviation, and t-test at 0.05 alpha. The results suggests that personnel incompetence and poor maintenance of ICT facilities constitute major challenges to the effective teaching of financial accounting. The results further revealed an insignificant disparity in the mean responses of male and female lecturers, as well as lecturers from different tertiary institution categories. The study concluded that effective ICT utilization in financial accounting instruction depends on competent personnel, regular training, adequate technical support, and sustainable maintenance practices. It recommended regular ICT capacity-building programmes for lecturers, establishment of functional maintenance units, and improved funding for ICT facilities.
Keywords: Business Education; Financial Accounting; Human Resource Challenges; Information Communication Technology and Instruction.
