Impact of Accounting Information System on the Performance of Firms in Nigeria
Since the advent of decision-making generated process through accounting information system, its effectiveness in the tracking of accounting activities in private firms’ performance has not been fully established. This study, thus, seeks to examine the impact of Accounting Information System (AIS) on the financial and non-financial performance of firms in Nigeria. The study adopted survey research method through structured questionnaire. Purposive sampling technique was used in the determination of the sample from the population of practising auditors. Data were analysed using descriptive and inferential statistics, through logistic regression analysis. The study revealed that accounting information system, proxied by internal control, information quality and cost reduction, has a positive and significant effect on the performance of firms in Nigeria. The study recommends among other things that private companies should ensure that accounting information systems are used consistently in order to keep up with changing technological breakthroughs.
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