Impact of Accounting Information System on Organizational Effectiveness: A Study of Selected Small and Medium Scale enterprises in Woji, Portharcourt
Keywords:
accounting,, cost control, efficiency, effectiveness, information,, system,, SMEsAbstract
the effectiveness of organizations is a function of a mix of factors including internally and externally disposed factors. While the contributions of factors like human resource have been extensively studied, the input of specific accounting procedures and practices are yet to be explored extensively. This study was therefore aimed at examining the impact of accounting information system on the performance SMEs in Rivers-State. Two research objectives and questions guided the study. The study used management efficiency and cost control to proxy organizational effectiveness. Data was gathered using a five point likert scale questionnaire and was analyzed using the non-parametric kruskawalis test (H). The findings revealed that by supporting rational operational decision, accounting information system enhances management efficiency and cost control. Sequel to the findings, the researchers among others recommended that accounting officers of SMEs should be trained on the uses and skills relevant for AIS application.
Downloads
References
Aham A. (2000), Research Methodology in Business and Social Science. Owerri; Cannum Publisher Ltd.
Ahmad A. J. A (2013), the Impact of Using Accounting Information Systems on The Quality of Financial Statements Submitted to the Income And sales tax Department in Jordan. European Scientific Journal. SPECIAL/ edition vol.1 ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431
Al-Najjar, F (2005), Management Information. Amman, Hammed Publishing House.
Caldeira, E. (2003). Moving to the next level of profitability. Professional Builder. http://www.housingzone.com/probuilder/article/CA466379.html
Chong, V.K. (1996): “Management accounting systems, task uncertainty and managerial performance: a research note”, Accounting, Organization and Society, vol. 21, n. 5: 415–421. http://dx.doi.org/10.1016/0361-3682(95)00045-3
Copeland, R. M. and Dascher, R. M. (1978). Management Accounting. New York: John Wiley and Sons Incorp
Grande, Estebanez and Colomina (2011). The impact of Accounting Information Systems (AIS) on performance measures: empirical evidence in Spanish SMEs. The International Journal of Digital accounting Research, 11(1), 25- 43.
Hall, J.A., (2008), “Accounting Information Systems”, Sixth Edition, South-western: Cengage Learning.
Kim, K. (1989). Uses Satisfaction: A synthesis of Three Different Perspectives. International Journal of Accounting Information Systems, 6, 85-99.
Malik M.E; Ghafoor, M.M and Naseer, S (2011), Organizational Effectiveness: A Case Study of Telecommunication and Banking Sector of Pakistan, Far East Journal of Psychology and Business, Vol. 2 No 1,
Nicolauo, Andreas L. (2000). Accounting model of perceived effectiveness in accounting information systems: organization coordination and control effects. International Journal of Accounting Information Systems, 1(2), 91- 105.
Romney, Marshall B, and Steinbart P.J (2012), Accounting Information Systems, Prentice Hall Business Publishing, 12th Edition, P 26.
Scott A., Simon B., Nick H., and Karina W., (2008), Assessing Multilateral Organization Effectiveness, Evaluation Study 2008/3, From Danida’s Evaluation Department – Development Cooperation, Ministry of Foreign Affairs Denmark, March 2008
Yankey, J. A., & McClellan, A. (2003), The nonprofit board’s role in planning and evaluation. Book Seven of the BoardSource Governance Series. Quoted in “Nonprofit Organizational Effectiveness, Kronkosky Charitable Foundation, Research Brief January 2007
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2016 gnpubliction@
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
All journals related to business, management, and accounting can be freely copied, circulated, and reprinted in Green Publication journals, as long as they are duly referenced by original authors. Green Publication follows CC licenses. “A Creative Commons (CC) license is one of the public copyright licenses that allows for the free reuse of an otherwise copyrighted "work." If an author wants to give others the right to publish, use, and build on a work created by the author, he may use a CC license. Green publication use the CC 4.0 license. This license allows anyone to write, remix, tweak, and build on your work, even commercially, as long as the original creation is attributed to you”. This is the most appropriate license available. Recommended for increasing the distribution and use of licensed products.