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首页> 外文期刊>International Journal of Accounting Research >An Analysis of Computerized Accounting and Payrolling System on Monthly Emolument in Nigerian Local Government
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An Analysis of Computerized Accounting and Payrolling System on Monthly Emolument in Nigerian Local Government

机译：尼日利亚地方政府月薪电子化会计核算系统分析

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The paper focuses on computerized accounting system on monthly emolument of workers in the Payroll. Payrolling is the process of listing the names of people employed by either private or public establishments, showing the amount of money to be paid to each of them. The paper examines the pros and cons of computerized accounting system in wages/salaries administration, as well as factors that affect the applicability of computerized accounting system. It also identifies some rules and principles guiding the payrolling processes using the local government system as a case study. It is against this backdrop that this paper seeks to find out the extent to which payrolling is carried out in the Nigerian local government system. During the course of this study, it was discovered that payroll officers engage in all sorts of frivolous activities such that workers have lost confidence in them. The paper argues that the expected benefits derivable from a computerized accounting system exceed the costs/challenges associated with it. It therefore recommended that employers of labour, payroll officers, and wages/salaries administrators in general should keep pace with the evolution in e-governmental system, e-ecommerce, -e-payments, etc, which are all affiliated to computer system and a critical cost-benefit analysis should be considered indispensable before a decision is made on the use of either manual or computerized accounting system in computing employees’ monthly emolument.
机译：本文着重于计算机化会计系统，计算工资单中工人的月薪。工资核算是列出私人机构或公共机构雇用的人员姓名的过程，显示要支付给每个人员的金额。本文探讨了工资核算中电算化会计系统的优缺点，以及影响电算化会计系统适用性的因素。它还使用本地政府系统作为案例研究，确定了指导工资发放过程的一些规则和原则。在这种背景下，本文试图找出尼日利亚地方政府系统中进行工资核算的程度。在研究过程中，发现薪资官员从事各种琐碎的活动，使工人对其失去了信心。该论文认为，计算机会计系统可带来的预期收益超过了与之相关的成本/挑战。因此，它建议劳工的雇主，薪资官员和工资/薪金管理人员总体上应与电子政府系统，电子商务，电子支付等的发展保持同步，这些都与计算机系统和计算机系统有关。在决定使用人工或计算机会计系统来计算员工的月薪之前，应先考虑关键的成本效益分析。

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