The aim of this study was to investigate the effects of computer-based teaching strategy on the academic performance of Financial Accounting students in Nigeria. There seems to be an increasing concern among teachers of financial accounting on how to teach the subjects effectively with traditional method following the observation that in financial accounting, students have an average performance in senior secondary school examinations, because of a lack of understanding about the use of innovative teaching approaches for improvement of the quality and standard of teaching where teachers do not attend workshops, seminars and conferences. Therefore, as a result of the rapid development of information and communication technology, the use of computers in accounting education has become inevitable and the best example of the integration of technology is the Computer-Based teaching strategy to enhance the students’ academic performance excellently and to be well maximized. The study's pre-test, post-test, and control group were designed in a quasi-experimental approach type. The students in this study were all Financial Accounting students in Ekiti State's co-educational public senior secondary schools. One hundred and twenty SSS I Financial Accounting students were sampled for the study. To collect data for the study, a researcher-created instrument known as the Financial Accounting Achievement Test (FAAT) was utilized. Face and content validity were used to determine the instrument's validity, and the test-retest technique was used to verify the instrument's reliability. Using Pearson's Product Moment Correlation analysis, a reliability coefficient of 0.75 was obtained. For the general questions stated, the data was analysed using mean and standard deviation, while t-test statistics and Analysis of Covariance (ANCOVA) were used to test the hypotheses formulated. The results revealed that there is no significance difference between the mean scores of financial accounting students exposed to computer-based teaching strategies and control group. At the 0.05 level of significance, all hypothesises was tested. The results showed that using a computer-based teaching method enhances students' performance in Financial Accounting. Based on the findings, it was recommended that Financial Accounting teachers should enhance the instructional process by deliberate use of Computedbased teaching strategy in the learning process in order to facilitate the high level of students’ achievement in Financial Accounting. Curriculum planners should incorporate Computed-based teaching strategy into its implementation to impact knowledge to the students towards enhancing better attitude of the students towards Financial Accounting and facilitate higher achievement in the subjects.

Keywords : Computer-Based, Teaching Strategy, Academic Performance, Financial Accounting