Abstract
This paper examines accounting information system on performance of corporate organizations in Nigeria. The role of professionals in accounting, information technology and academics were explored. To attain the aim of the study, 30 questionnaires were administered and 25 retrieved which was analysed and the single factor ANOVA technique was used to test the hypothesis. Findings from the research depicted accounting information systems have a positive impact on corporate organizations performance in Nigeria because the observed F of 251.43 obtained was greater than F critical value of 2.74. As recommended, corporate organizations should massively invest in accounting information system, adopt merit-based recruitment and ensure periodic training of accounting information systems personnel.
Highlights
The importance of financial reporting to a business organization with consideration of its usage to the users of accounting information such as shareholders, management, government and its agencies, employees, financial analyst and researchers cannot be overemphasized (Obasesin and Olaoye, 2019)
The field of accounting information system is influenced by management information systems, economics, psychology, computer science & organizational behavior (Ezenwoke et al 2019)
The need to provide solution to the dearth of papers in accounting information system on organizational performance in Nigeria necessitates this research by the authors
Summary
The importance of financial reporting to a business organization with consideration of its usage to the users of accounting information such as shareholders, management, government and its agencies, employees, financial analyst and researchers cannot be overemphasized (Obasesin and Olaoye, 2019). The empirical research findings revealed information technology has a significant impact on corporate organizations performance in Nigeria with recommendations on prioritizing personnel training and massive investment in information technology for efficiency in operations. The research executed by Olaoye, Akinleye, Olaoye and Obasesin (2019) on the significance of accounting system on performance of non-profit organization in Nigeria asserted a good financial report comprises relevance, verifiability, timeliness, under stability and completeness Their findings depict accounting system has a significant impact on the performance of non-profit organizations with recommendations on proper recruitment procedure, annual audit of financial statements and avenue for good accounting & internal control systems by the management. Srinivas (2011) carried out study on management information systems and business decision making while Olaoye, Akinleye, Olaoye and Olaoye (2019) executed a research on the significance of accounting system on performance of non-profit organizations in Nigeria. This research “effects of accounting information systems on organization performance in Nigeria” will fill the gap since none have fully discussed it
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