The broad objective of this study is to examine the influence of an ethical environment on managers’ opportunistic behaviour. The study specifically addressed the following, the influence of the ethical environment on the reliability and quality of financial information, the influence of the ethical environment on managers’ responsibility for corporate actions and whether a corporate ethical culture can boost investor confidence in the financial activities of the company. This study utilised a survey research design and the sample comprised ninety-four employees from selected firms. The data were analysed descriptively and the t-test was used to test the hypotheses. The analytical results showed that the ethical environment influences the reliability and quality of financial information; it also influences managers’ responsibility for corporate actions. Lastly, corporate ethical culture can boost investor confidence in the financial activities of the company. Based on this, the study recommends that corporations should create an ethical culture that encourages all corporate governance participants including directors, officers, auditors, financial advisors, employees, and others to do the right thing and understand that this is vital to the company’s sustainable financial performance. The promotion of ethics in accounting professions remains critical for maintaining high standards. The use of judiciary orders to discover, trace and freeze benefits accruing from bad conduct should be possible. There is a need for stricter monitoring of stockbrokers to ensure that depositors’ funds are protected. Investors should be enlightened on their rights and encouraged to seek redress where their rights have been violated.

The study examined the effect of a computerized accounting system (CAS) on the organisational performance of oil and gas firms in Port-Harcourt, Nigeria. The study adopts the survey research design. The survey enabled the researcher to obtain information from respondents about practices, situations or views via questionnaires. The population comprised of hundred staff of five randomly selected Oil and Gas firms in Port Harcourt, Rivers State with a capital base of above 500 million. The unit of focus was personnel in the Accounting/Finance and the IT/ICT Department of the respective companies. The study is based on primary data obtained from a structured questionnaire administered to respondents. The reliability of the instrument was measured using Cronbach’s alpha. The data were analysed using descriptive and inferential statistics. The hypotheses were tested using simple linear regression. The results showed a positive significant effect of accounting software usage on accountability, productivity, and cost control in oil and gas firms. Based on this the study recommends the use of electronic mediums and other alternative channels (such as cloud computing frameworks) for storing financial information to ensure the safeguarding of such information and prevent data loss. The deployment of CAS in functional departments to boost the efficiency of service delivery in addition to linkage to the overall organisational ICT framework can enable the speedy generation of internal and external financial reports.