Assessing the Acceptability and Applicability of Accounting Software by Civil Society Organizations in Bauchi Metropolis

Abstract

This paper examines the level of acceptability and applicability of accounting software’s by civil society organizations within Bauchi Metropolis. Civil society organizations/Non-governmental organizations support government effort and contribute to make life better for the people in their domain by complementing government efforts in improving the quality of living standards of the populace. In recent times, the issue of accountability and transparency have taken center stage in public discourse as to the management of funds and resources by CSOs officials. This issue calls for donors and stakeholders attention on the acceptability and applicability of accounting softtwares to manage their financial transactions in conformity to the international best practices. The population consists of 30 CSOs/NGOs operating within Bauchi Metropolis, Census sampling technique were  adopted, primary data was used as questionnaires were distributed and retrieved with the help of research assistants, null hypotheses was rejected as the chi-square (X2) analysis shows the calculated chi-square Xis 7.322 greater than the tabulated chi-square X 3.841 at 5% significance level i.e X X.The findings shows that finance and accounts staffs including accountants do not show passion in accepting and applying accounting software to conduct financial transactions in their CSOs and still apply manual methods of recording financial transactions which do not conform to the best accounting ractice. The study conclude that there is lack of positive attitude on the part of staffs to accept and apply accounting software in to use in their CSOs/NGOs.