This part comprises of theexamination strategy and the methodology utilized in the sourcing, gathering,investigation and translation of information that will be required for lookinto the research. Prior to a decent research work should be possible there isrequirement for the researcher to state unmistakably the strategies andmethodology received in social affair his actualities. It is likewiseapplicable to clarify the populace that is include in the exploration work andthe portrayal received in gathering the information got about the effect ofInformation Technology innovation on bookkeeping framework and its impact onSMEs.3.1 RESEARCH DESIGNAccording to Ojo (2003), “researchdesign is concerned with the structuring of an investigation for the purpose ofidentifying the relevant variables and their relationships to one another”.

The research design refers to thegeneral methodology that you incorporate the distinctive parts of the study ina rational and logical way, in this manner, guaranteeing you will adequatelyaddress the research problem; it constitutes the outline for the gathering,estimation, and analysis of data. Research problem decides the kind of outlineyou should utilize, not the other way around, De vaus (2001).The purpose of a research design isto provide answers to research questions or problems Ebohon, (2007). It is avaluable device, which fills in as a guide amid the data accumulation andanalysis processes. The research is based on the analysis of information givenin the questionnaire shared to some selected individuals to accumulate enoughdata to derive at a sensible conclusion toward the finish of the research.

3.2 POPULATION OF THE STUDYThe population of this study is allthe individuals operating on a Small and Medium scale Enterprises in Nigeria.3.

3SAMPLE SIZE AND SAMPLE TECHNIQUESample techniques are themethodologies connected by analysts amid the measurable testing process. Thesample size of this research work is individuals operating on a Small and MediumEnterprises scale in Nigeria. The researcher used the non-probability samplingtechnique which is the convenience or accidental method of sampling. Yardsampling can be used in the sample size determination.

Yard formula is astatistical formula that deals with the application of normal approximationwith 95% level of confidence and 5% of terror tolerance. The formula is shownbelow:n = Where:n= Sample size.N= population.a2 =level of significance.The yards formula cannot be used in thisresearch because the population size is unknown.

Therefore, we adopt theformula posed by Avwokeni (1999, 2003). This formula helps us to determine thesample size for the research when the population is unknown. The formula isshown below: Where: n= Sample size = Margin of samplingerror which is taken as 0.05 n = 100 respondents3.4DATA GATHERING METHODThe data collection method used bythe researcher is the survey research method.

Surveyresearch is defined as “the collection of information from a sample ofindividuals through their responses to questions” Check & Schutt(2012). Survey research may utilize an assortment of data accumulationtechniques with the most well-known being questionnaires and interviews. In thecause of this study the gathering tool that will be used is questionnaire.3.4.1SOURCES OF DATAThe data used for thisresearch comprises both primary and secondary data. They include:PrimaryData Primary data is theinformation that you gather particularly with the end goal of your researchproject. An advantage of primary data is that it is particularly customized toyour research needs.

A disadvantage is that it is costly to get. The primarysource of data was generated through administration of questionnaire. The useof questionnaire was adopted because of the ease of dissemination, collectionand analysis.SecondaryDataSecondary data was obtainedfrom published documents such as journals, articles, textbooks and pastprojects. According to Ojo (2005), Secondary data “refers to data which havebeen gathered earlier for some other purpose”. The secondary sources of data usedby the researcher to compliment the primary sources include articles, journals,textbooks, newspapers and past project of students.3.5 RESEARCH INSTRUMENT ANDDESIGN The instrument used forcollecting data for the purpose of this research is the questionnaire.

Questionnaire is the list of a research or study questions asked torespondents, and intended to extract particular data. It fills four fundamentalneeds: to gather the fitting information, make information equivalent andmanageable to analysis, limit inclination in figuring and making inquiry, andto make questions connecting with and changed.3.5.1 DESCRIPTION OFQUESTIONNAIREThe questionnaire wasprepared and constructed to give precise and concise answer relevant to thestudy through close-ended or structured questions. They contain personal andnon-personal data. The questions contained in the questionnaire were derivedfrom the research questions, research objectives, the hypothesis for testing,and the statement of research problem. The questionnaire begins withintroduction, personal characteristic of the respondents, and substantivequestions.

The response categories were restricted to closed response (yes orno). The tick-box questions were just yes or no.3.

6 VALIDITY AND RELIABILITY OF RESEARCH INSTRUMENT ANDDESIGN Validity refers to thecredibility or trustworthiness of the research. Also, it is the degree to whichan idea, conclusion or estimation is all around established and comparesprecisely to this present reality. The validity test utilized for thisexploration is the substance validity. Content validity suggests that thesubstance of the scale relates to the substance of the state of mind frameworkand that they are sufficiently thorough to cover the full range of the subjectmatter. Content validity essentially makes the inquiry; is the substance of theresearch test or measure significant to the characteristic being measured,Osuagwu (2006).Reliability refers to the repeatability ofdiscoveries. It the degree to which the outcome of a measurement, calculation,or specification can be depended on to be accurate. The instrument ofmeasurement (questionnaire) can be administered through personal contact, mail,postal services or other means.

For the purpose of this study, personal contactmethod will be used.Cronbach alpha’s reliability test was usedhere, the formula for this test is:k/(k-1)*1-(sum of item variances/totalscale varianceWhere:K= number of itemsIn this test, the co-efficient ranges from 0to 1, the higher the co-efficient the higher the reliability of the generatedscale. If the reliability coefficient is more than 70% then the researchinstrument is reliable.

3.7 DATA ANALYSIS METHODThe data collected for thisresearch work will be analyzed with the aid of manual and electronicapplication such as the Statistical Package for Social Sciences (SPSS).Analysis will be carried out with major use of tables, bar charts, mean, medianand standard deviation for further interpretation of data employed in thecourse of the study.

The statistical parametric test to be usedfor the analysis of data is regression. This is because it is an impactmeasuring statistic; it is used to determine the effect of a dependent variable(Computerized Accounting System) on the independent variable (performance onSMEs). Regression analysis is a set of statistical processes for estimating the relationshipsamong variables. It includes many techniques for modeling and analyzing severalvariables, when the focus is on the relationship between a dependent variable and one or more independentvariables.The Assumptions underlying the use orregression includes:1.

The sample isrepresentative of the population for the inference prediction.2. The error is a random variable witha mean of zero conditional on the explanatory variables.

3. The independentvariables are measured with no error. 4.

The independentvariables are linearly independent,i.e. it is not possible to express any predictor as a linear combination of theothers.5. The errors are uncorrelated,that is, the variance–covariancematrix of the errors is diagonal andeach non-zero element is the variance of the error.

6. The variance of theerror is constant across observation. If not, weighted least squares orother methods might instead be used.

Thelinear regression equation is shown below: Y= a + bX Where, Xand Y are the variables.B= the slope of the regression lineA=the intercept point of the regression line and the Yaxis.N=number of values or elementX=first scoreY=second score?XY= sum of the product of first andsecond scores?X= sum of first scores?Y= sum of second scores?X2= sum of square firstscoresThis part comprises of theexamination strategy and the methodology utilized in the sourcing, gathering,investigation and translation of information that will be required for lookinto the research. Prior to a decent research work should be possible there isrequirement for the researcher to state unmistakably the strategies andmethodology received in social affair his actualities. It is likewiseapplicable to clarify the populace that is include in the exploration work andthe portrayal received in gathering the information got about the effect ofInformation Technology innovation on bookkeeping framework and its impact onSMEs.

3.1 RESEARCH DESIGNAccording to Ojo (2003), “researchdesign is concerned with the structuring of an investigation for the purpose ofidentifying the relevant variables and their relationships to one another”.The research design refers to thegeneral methodology that you incorporate the distinctive parts of the study ina rational and logical way, in this manner, guaranteeing you will adequatelyaddress the research problem; it constitutes the outline for the gathering,estimation, and analysis of data. Research problem decides the kind of outlineyou should utilize, not the other way around, De vaus (2001).

The purpose of a research design isto provide answers to research questions or problems Ebohon, (2007). It is avaluable device, which fills in as a guide amid the data accumulation andanalysis processes. The research is based on the analysis of information givenin the questionnaire shared to some selected individuals to accumulate enoughdata to derive at a sensible conclusion toward the finish of the research.3.

2 POPULATION OF THE STUDYThe population of this study is allthe individuals operating on a Small and Medium scale Enterprises in Nigeria.3.3SAMPLE SIZE AND SAMPLE TECHNIQUESample techniques are themethodologies connected by analysts amid the measurable testing process. Thesample size of this research work is individuals operating on a Small and MediumEnterprises scale in Nigeria.

The researcher used the non-probability samplingtechnique which is the convenience or accidental method of sampling. Yardsampling can be used in the sample size determination. Yard formula is astatistical formula that deals with the application of normal approximationwith 95% level of confidence and 5% of terror tolerance. The formula is shownbelow:n = Where:n= Sample size.N= population.a2 =level of significance.The yards formula cannot be used in thisresearch because the population size is unknown.

Therefore, we adopt theformula posed by Avwokeni (1999, 2003). This formula helps us to determine thesample size for the research when the population is unknown. The formula isshown below: Where: n= Sample size = Margin of samplingerror which is taken as 0.05 n = 100 respondents3.4DATA GATHERING METHODThe data collection method used bythe researcher is the survey research method.

Surveyresearch is defined as “the collection of information from a sample ofindividuals through their responses to questions” Check & Schutt(2012). Survey research may utilize an assortment of data accumulationtechniques with the most well-known being questionnaires and interviews. In thecause of this study the gathering tool that will be used is questionnaire.3.

4.1SOURCES OF DATAThe data used for thisresearch comprises both primary and secondary data. They include:PrimaryData Primary data is theinformation that you gather particularly with the end goal of your researchproject. An advantage of primary data is that it is particularly customized toyour research needs.

A disadvantage is that it is costly to get. The primarysource of data was generated through administration of questionnaire. The useof questionnaire was adopted because of the ease of dissemination, collectionand analysis.SecondaryDataSecondary data was obtainedfrom published documents such as journals, articles, textbooks and pastprojects. According to Ojo (2005), Secondary data “refers to data which havebeen gathered earlier for some other purpose”. The secondary sources of data usedby the researcher to compliment the primary sources include articles, journals,textbooks, newspapers and past project of students.3.5 RESEARCH INSTRUMENT ANDDESIGN The instrument used forcollecting data for the purpose of this research is the questionnaire.

Questionnaire is the list of a research or study questions asked torespondents, and intended to extract particular data. It fills four fundamentalneeds: to gather the fitting information, make information equivalent andmanageable to analysis, limit inclination in figuring and making inquiry, andto make questions connecting with and changed.3.5.1 DESCRIPTION OFQUESTIONNAIREThe questionnaire wasprepared and constructed to give precise and concise answer relevant to thestudy through close-ended or structured questions.

They contain personal andnon-personal data. The questions contained in the questionnaire were derivedfrom the research questions, research objectives, the hypothesis for testing,and the statement of research problem. The questionnaire begins withintroduction, personal characteristic of the respondents, and substantivequestions. The response categories were restricted to closed response (yes orno).

The tick-box questions were just yes or no.3.6 VALIDITY AND RELIABILITY OF RESEARCH INSTRUMENT ANDDESIGN Validity refers to thecredibility or trustworthiness of the research. Also, it is the degree to whichan idea, conclusion or estimation is all around established and comparesprecisely to this present reality. The validity test utilized for thisexploration is the substance validity.

Content validity suggests that thesubstance of the scale relates to the substance of the state of mind frameworkand that they are sufficiently thorough to cover the full range of the subjectmatter. Content validity essentially makes the inquiry; is the substance of theresearch test or measure significant to the characteristic being measured,Osuagwu (2006).Reliability refers to the repeatability ofdiscoveries. It the degree to which the outcome of a measurement, calculation,or specification can be depended on to be accurate.

The instrument ofmeasurement (questionnaire) can be administered through personal contact, mail,postal services or other means. For the purpose of this study, personal contactmethod will be used.Cronbach alpha’s reliability test was usedhere, the formula for this test is:k/(k-1)*1-(sum of item variances/totalscale varianceWhere:K= number of itemsIn this test, the co-efficient ranges from 0to 1, the higher the co-efficient the higher the reliability of the generatedscale. If the reliability coefficient is more than 70% then the researchinstrument is reliable.3.7 DATA ANALYSIS METHODThe data collected for thisresearch work will be analyzed with the aid of manual and electronicapplication such as the Statistical Package for Social Sciences (SPSS).

Analysis will be carried out with major use of tables, bar charts, mean, medianand standard deviation for further interpretation of data employed in thecourse of the study.The statistical parametric test to be usedfor the analysis of data is regression. This is because it is an impactmeasuring statistic; it is used to determine the effect of a dependent variable(Computerized Accounting System) on the independent variable (performance onSMEs). Regression analysis is a set of statistical processes for estimating the relationshipsamong variables. It includes many techniques for modeling and analyzing severalvariables, when the focus is on the relationship between a dependent variable and one or more independentvariables.The Assumptions underlying the use orregression includes:1. The sample isrepresentative of the population for the inference prediction.2.

The error is a random variable witha mean of zero conditional on the explanatory variables.3. The independentvariables are measured with no error. 4.

The independentvariables are linearly independent,i.e. it is not possible to express any predictor as a linear combination of theothers.

5. The errors are uncorrelated,that is, the variance–covariancematrix of the errors is diagonal andeach non-zero element is the variance of the error.6. The variance of theerror is constant across observation. If not, weighted least squares orother methods might instead be used.Thelinear regression equation is shown below: Y= a + bX Where, Xand Y are the variables.B= the slope of the regression lineA=the intercept point of the regression line and the Yaxis.N=number of values or elementX=first scoreY=second score?XY= sum of the product of first andsecond scores?X= sum of first scores?Y= sum of second scores?X2= sum of square firstscores