Crime Commission (EFCC) and Independent and Corrupt Practice Commission (ICPC) are now tools against
corruption in Nigeria economy.
2.2.3 Researchers
Universities are research geared, research institutes and accounting associations now pursue with vigor by way
of modification and update on accounting standards in the treatment of business transactions. Accounting
teachers have offered ideas and suggestions in the formulation and development of accounting theories.
Accounting software package are now available especially on inventory valuation, ledgers, income statements,
balance sheet, cash flow statement and budgeting. (Robert et al (1990).
2.2.4 Data Processing and Information Technology (DPIT)
Accounting however predates computer. Their integration is inseparable on ground of accuracy, quality,
timeliness, speed, and storage. Akanni (1998) like Robert et al (1990) configured computer device for business
and accounting operations as presented in Diagram 2 below: