ABSTRACT
This study assess the impact of computer technology on accounting system and its effect on organizational performance. The study explore the nature of computerized accounting system used by Nestle Nigeria Plc. It find out find out how computerization of accounting has affected the generation of financial reports in Nestle Nigeria Plc and also examine the extent to which computer technology has impacted the performance of Nestle Nigeria Plc. The study adopted descriptive survey research design using questionnaire as the prime instrument. The questionnaires was administered on ninety staffs of Nestle Nigeria Plc, Sagamu, Ogun State using random sampling techniques. Chi-square and Pearson Moment Correlation Coefficient analysis was employed to test the hypotheses formulated in the study. Findings revealed that there was significant impact of computer technology on accounting system in Nestle Nigeria Plc. It also showed that there was significant relationship between computerized accounting system and organizational performance of Nestle Nigeria Plc. It was concluded that firm demand for technology is to enhance their performance. Among other recommendations is that managements of manufacturing firm should take appropriate measures to document the financial benefits (reduced labour cost, audit expenses, and stationery expenses) derived from the use of Computerised Accounting Systems
