The Effect of Accounting Information System as an Aid to Organizational Efficiency of Banks in Nigeria

Student: Dare Peter Alabi (Project, 2025)
Department of Banking and Finance
Federal Polytechnic, Ede, Osun State

Abstract

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 examined the effect of accounting information system as an aid to organizational efficiency of banks. The study adopted survey research method through structured questionnaire. Purposive sampling technique was used in the determination of the sample from the population of practicing 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 system are used consistently in order to keep up with changing technological breakthroughs.

Keywords
effect accounting information system organizational efficiency banks nigeria
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