Description
ABSTRACT
From a general view point, the place of accounting practice in the growth of e-business (e-business) is exploring how information and communication technologies (ICT) have forever changed many aspects of business and accounting practice and, as a result, offer new and exciting research opportunities to accounting professionals and academics. The researcher discover that in today’s computerized, interconnected, global business environment, the accounting profession must deal with a host of complex issues that never existed in the past, for instance, how to capture and record new business transactions and events. The view of other related literature was also reviewed in this study. However, personal observation, close ended questionnaire and oral interview are the techniques the researchers used to collect data. After the analysis of the data collected, the researchers found out that the host of complex issues that never existed in the place of accounting practices in the growth of e-business. Finally, conclusion and recommendation was made for the completion of those work.
TABLE OF CONTENTS
i Title page
ii Approval page
iii Certification
iv Dedication
v Acknowledgment
vii Table of contents
xi Abstract
CHAPTER ONE
INTRODUCTION
1.1 Background of the study
1.2 Statement of the problem
1.3 Purpose of the study
1.4 Research question
1.5 Significance of the Study
1.6 Scope of the study
1.7 Limitations of the study
1.8 Definitions of terms
CHAPTER TWO
REVIEW OF RELATED LITERATURE
2.0 Introduction
2.1 Types of Electronic Payment Systems
2.2 Card Payments
2.3 Electronic/Wallets
2.4 Credit Cards
2.5 Debit Cards
2.6 Smart Cards
2.7 Mobile
2.8 Telephone Banking
2.9 Personal Computer Banking (Home Banking)
2.10 Online/Internet Payment
2.11 Electronic Cheque
2.12 Digitized E-Cash Systems
12.13 Digital P2P Payments
2.14 High Cost of Access
2.15 Confidence and Security
2.16 Telecommunication Infrastructure
2.17 Lack of Knowledge and Skill
2.18 Acceptance and Network Externalizes
2.19 The Special Challenge of the Unbanked
2.20 Uncoordinated Banking System
2.21 Operational Disruptions
2.22 Attitude to New Products
2.23 Electronic Payment Processes/Procedures in Nigeria
2.24 Government
2.25 E-Business Fraud Prevention and Control risk Awareness And user Education
2.26 Institutional Practices
2.27 Technological Solutions
2.28 Hardware Security
2.30 Terminal Safeguards
2.31 Card Security
2.32 Value Restrictions
2.33 Password Protection
2.34 Cardholder Verification
2.35 Value Restrictions
2.36 Protections Against Card Counterfeiting
2.37 Biometrics
2.38 Digital Signature Security
2.39 Fraud Detection Software (Neural Networks)
2.30 Improved Cryptography
2.31 Institutional Self-Help
2.32 Auditing with the Computer
2.33 Sources of Information for Auditor reports
2.34 Summary
CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Research Design
3.2 Area of the Study
3.3 Sources of Data
3.4 Population of the Study
3.5 Sample Size Determination
3.6 Validity of the Instrument
3.7 Reliability of the Instrument
3.8 Method of Data Analysis
CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS
4.1 Table Presentation
CHAPTER FIVE
DISCUSSIONS OF FINDINGS, CONCLUSION AND RECOMMENDATIONS
5.1 Summary of Findings
5.2 Summary
5.3 Conclusion
5.4 Recommendations
5.5 References
5.6 Appendix
