Computer technology. And its effects on the credibility of financial statements

      Аннотация: This research work is aimed at investigating computer technology in accounting and evaluating its impacts on the credibility of financial statements, taking as a case study the Technical service Department of the Cameroon Development Corporation (CDC) Tiko. The population comprises workers of the TSD, especially the Accounting Department workers. For the data collection, the instrument the researcher used was questionnaires administered to the workers of the TSD of CDC Tiko. He also made use of few interviews with some workers of the institution, after which he made some recommendations and suggestions for further research. The main findings of this research was that though the importance of computer technology in accounting cannot be overemphasized, people need to get well equipped with the skills if they most work as 21st century accountants in an attempt to produce accurate and worthy financial statements that can be depended upon.

Ключевые слова: Accounting, Technology, Computer, Financial statements