UNIVERSITY OF PORT HARCOURT

FACULTY OF MANAGEMENT SCIENCES

DEPARTMENT OF ACCOUNTING

TERM PAPER
ON

ACCOUNTING INFORMATION SYSTEM AND PERFORMANCE OF

SELECTED ORGANISATION IN RIVERS STATE

PRESENTED BY

AKPA MIEMA
(G2022/MSC/ACT/FT/025)

MSC ACCOUNTING

COURSE TITLE:
ACCOUNTING INFORMATION SYSTEM

COURSE CODE: ACT 802.1

LECTURER: PROF. GABRIEL N. OGBONNA

PLAGIARISM TEST: 7%
 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, seeks to examine the impact of Accounting
Information System (AIS) on the financial and non-financial performance of some selected
firms in Rivers State, Nigeria. The study adopted a secondary research method of related
articles 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 systems are used consistently in order to keep up with changing
technological breakthroughs.

Keywords: Accounting information system, Cost reduction, Information quality, Internal

control, Performance
 1. INTRODUCTION

The provided text outlines the importance of Accounting Information Systems (AIS) in
enhancing organizational performance, particularly in the areas of product innovation,
customer satisfaction, and market expansion. It emphasizes the role of AIS in collecting,
storing, and processing financial and accounting data, which is crucial for decision-making
by internal and external stakeholders. Additionally, it highlights the legal requirement for
public limited companies in Nigeria to disclose their financial status and the responsibility
of management to prepare financial statements in accordance with Generally Accepted
Accounting Principles (GAAP).

The text also underscores the significance of financial information in aiding investors to
make informed investment decisions and in reflecting investment in equity shares. It
asserts that without adequate accounting information, investors would struggle to
differentiate between potentially successful and unsuccessful businesses.

Furthermore, the text discusses organizational performance, defining it as an

organization's ability to utilize resources to achieve its goals and objectives. It suggests that
a performance measurement system is essential for assessing internal operations, creating
strategic plans, and evaluating goal attainment. However, it focuses specifically on
measuring organizational performance in terms of customer satisfaction, product
innovation, and market expansion.

Finally, the text introduces the aim of the study, which is to empirically establish a
relationship between AIS and organizational performance in selected organizations in
Rivers State, Nigeria. The study aims to provide evidence regarding the impact of adopting
AIS on organizational performance metrics such as market expansion, product innovation,
and customer satisfaction.
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 basis of producing financial report in
contemporary business lies on accounting information system which automates accounting
information. The field of accounting information system is influenced by management
information systems, economics, psychology, computer science & organizational behavior
(Ezenwoke et al 2019).Information Technology is essential in contemporary, competitive
and dynamic business environment with consideration of its impact on qualitative
information systems. It constitutes hardware, network, software, database and other
essential tools which are useful for corporate organizations accounting information
systems (Shaukat and Zafarullah 2009; Kariuki, 2005; Olaoye, Olaofe-Obasesin and Akanni
2019).

While the study assumes that adopting accounting information systems will improve the
organizational performance of the firms, it is yet to gain empirical evidence. The study,
therefore, aims at empirically establishing a relationship between accounting information
systems and organization performance (market expansion, product innovation, and
customer satisfaction) of selected organizations in Rivers State, Nigeria.

2. LITERATURE REVIEW
This reviews the respective variables, and the relevant theories underpinning this study,
among others
2.1 Accounting Information System and Performance
Accounting information, as a component of management information, is critical in decision
making. This System, according to Bodnar and Hopwood (1995), entails the effective
combination of organizational resources in order to provide actionable information for
decision making.
Accounting information systems, whether manual or computerized, perform this
transformation. Furthermore, any organization's accounting information system must be
properly designed in order for managers to fully utilize the resources at their disposal in an
efficient and effective manner. As a result, it is critical to implement an adequate and timely
accounting information system for business management. Accounting practice and study
are combined with information system design when creating an accounting information
system.
AIS is a system encompassing a combination of accounting techniques, methodologies,
controls, and ICT, and one used for tracking transactions, external reporting of data,
reporting of internal data, and trend analysis and financial statements reporting (Kayed,
2021). In a slightly variant explanation to the position of Kayed (2021), Manchilot (2019)
opined that AIS is a computer-based electronic system used for collecting, storing,
processing, and communicating financial and accounting data through financial statements
to support and guide the organizational decision-making process. To Borhan and Bader
(2018), however, accounting information system contains a group of harmonized
businesses, components, and resources that process, manage, and control the data for
producing and carrying the relevant information for decision-makers in the organization.
Arguing divergently, Kashif (2018), opined that accounting information system combines
people, equipment, policies, and procedures in effectively functioning together to collect
and transform data into useful information. Meiryani, Yuliana, Mohamad and Dianka
(2020), meanwhile, highlighted the objectives of AIS to include: collecting and storing data,
processing data into information useable for decision making, performing effective control
over company assets, and the systematic presentation of financial data in an accurate
manner.
Relating AIS to performance, Letizia, Bambang and Kurnia (2022), meanwhile, argued that
it affects employee performance at Banco Nasional de Comércio de Timor-Leste (BNCTL).
According to these authors, this occurs since a good accounting information system will
provide access to the customer services completely, safely, quickly, and easily and will
produce accurate, effective, and efficient financial reporting and recording. In the empirical
assertion of Muhanna and Seif (2019), firms that adopt accounting information system are
more likely to achieve higher performance. Thus, performance refers to the ability of the
firm to achieve its goals and objective, which could be financial or non-financial. In this
study, it is believed that AIS will further enhance the performance of firms in Nigeria.

2.2 Internal Control and Performance

The managers are mainly responsible for assessing the financial risk of the processes and
are also responsible for the development, execution, and evaluation of the internal control
systems. Internal controls usually deal with AIS, where the primary role of internal control
is to transfer the organization's financial records (Wu & Dhamayanthi, 2021). Internal
control is vital for the success of any firm. Hussaini and Muhammed (2018), meanwhile,
believed that an effective internal control system is capable of detecting any irregularities,
fraudulent transactions as well as errors, and ultimately reduces the percentage of such
occurrences. To these authors, poor internal controls could result to unchecked fraudulent
activities, leading to the possibility of downward trend in the fortune of organisations. To
the Committee of Sponsoring Organizations (COSO, 1992) in Hussaini et al. (2018), internal
control includes the compliance with applicable laws and regulations; reliability of financial
reporting; and effectiveness and efficiency of operations. This will enable the detection of
errors and irregularities, among others. In another study, Amudo and Inanga (2009) cited
in Hussaini et al. (2018) developed a model with the inclusion of information technology in
their study, which revealed that measuring the effectiveness of internal control is
concerned with the existence and functioning of the six major control components as
detailed in figure 1. This direction of this study, however, implies that effective internal
control as a component of AIS improves the performance of firms.

Figure 1: Components of Internal Control

Source: COSO Internal Control Framework (1992)

2.3 Cost Reduction and Performance

The whole recourses of accounting information systems (datasets, networks,
communication, human resources, and procedures) have a positive relation to reducing the
costs. To support this, Bataineh (2018), argued that the speed of performing the productive
process, the speed of access to information in relation to production costs, the limiting of
credit, the skills of workers, the safety of productive procedures, and accounting control
would positively impact on production costs (Bataineh, 2018). It is, thus, believed that cost
reduction could then be achieved through the encouragement of the recycling of some
stationeries such as paper; ensuring strict adherence to regulatory laws, thereby saving
cost on payment of sanctions that could arise with non-compliance; simplification of
processes to avoid consumption of too many materials; periodic training of employees on
processes to minimize costs of reworking or fixing a problem that should have been
avoided in the first place; and taking operational risk seriously, which implies that
managers would be proactive to identify potential problems.

2.4 Information Quality and Performance

Information quality is argued as the quality of information that a system can accept, store
and retrieve with exhibited attributes. According to Yakubu and Dasuki (2018), the
attributes include timeliness, availability, easy to comprehend, relevance, completeness,
and security.
This implies that when quality information is received timely, it will enhance and optimise
the performance of firms. Accordingly, it enables efficiency and accuracy for successful
business activities (Olaofe-Obasesin et al., 2020). Supporting this from a different
perspective Ironkwe and Nwaiwu (2018) opined that quality information is an ingredient
that guides managers to action for improved performance of firms. Regarding this, this
study believes also that quality information will positively impact on the performance of
firms in Nigeria.

2.5 Empirical Review

Ogbonna & Christopher (2021) used a descriptive research design to investigate the impact
of Accounting Information System (AIS) on the performance of selected organisations in
Rivers State, Nigeria. Such as Genesis Group Nigeria Limited, Transcorp Hotels Plc, Seplat
Petroleum Development Company, Orwell International Oil and Gas Limited, and Total
Nigeria Limited all in Port-Harcourt, Rivers State, Nigeria. The study gathered primary data
for analysis, using Interviews and questionnaires, and found that the information
generated by the accounting department have significant relationship in the production
and decisions of the organization, and that Accounting information fulfills the basic roles of
cost minimization, proper allocation of scarce resources and improvement of efficiency.
The study then recommended that staff and management should continue to engage in
seminar/training in order to enhance their understanding on how to generate and use
accounting information for decision making.

Aws et al. (2020) explored the influence of Accounting Information System (AIS) success or
effectiveness factors namely system quality, information quality, service quality and
training quality on the organizational benefits of listed Jordanian firms using a DeLone and
McLean Information System (IS) success model. To achieve the purpose of the research, the
collected data of 117 Chief Finance Officer (CFO) who are operating in the listed Jordanian
firms that had already implemented AIS was analysed via Partial Least Squares-Structural
Equation Modeling (PLS-SEM) to test the research model. The results showed that
information quality, service quality and training quality had positive and a significant
contribution on the organizational benefits. However, system quality did not have any
significant impact on the organizational benefits in context of this research. The findings of
Ali (2019) correspond with the result of this study.
Lastly, Israel et al (2023), did a similar study with the focus on 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, and descriptive data 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 further 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.

In the reviewed articles in Nigeria, however, Hussaini et al. (2018) examined the effect of
internal control on performance of commercial banks in Nigeria. Statistical Package for the
Social Sciences (SPSS) was used to analyse data collected through the primary source
(questionnaire). The results showed a positive and significant relationship between the
four components of internal control (control environment, control activities, monitoring,
and risk assessment) and bank performance. Information and communication were,
however, found to have an insignificant positive relationship with bank performance. The
result of this research is in alignment with Raad, Nor and Azam (2020).
Whilst establishing the nexus between AIS and financial and non-financial performance
measures of organisations in Nigeria, Ironkwe and Nwaiwu (2018) used primary data
through questionnaire for data collection. The results showed that AIS exerts significant
positive effect on the indicators of the dependent variable. In the study of the effect of AIS
on performance of organisation in Nigeria, using questionnaire on 30 respondents for data
collection, Olaofe Obasesin (2020) found that AIS through the components have positive
effect on corporate organisation performance.
Enyi et al. (2019) did their research on the relationship between AIS and financial
performance of deposit money banks. The study, which adopted survey research design
through questionnaire on 420 randomly selected staff of 21 commercial banks found the
existence of significant positive nexus between the variables.
In the review of literature on the effect of AIS on financial performance of firms, Ganyam
and Ivungu (2019), noted that past studies limitedly aligned their works to the cost
implication of AIS as it concerns financial performance of firms.
The review of the relate literature shows that while the findings depict positive
relationship between AIS and performance of firms, this study was expanded to cover
additional different component of AIS which others overlooked. In addition, Rivers State,
one of Nigeria industrialized states was used by this study, differently from the areas of
most other studies to give a balanced view.

2.6 Theoretical Framework

Stakeholder Theory
Heath (2005) in Daniel (2022) opined that “the stakeholder theory was propounded by
Edward Freeman in his book ‘Strategic Management: A stakeholder approach’ in 1984.”
The theory emphasizes the establishment of mutual understanding with relevant policy
stakeholders through participatory decision-making and other relational approaches
(Daniel, 2022). The Stakeholder Theory asserts that decision-making should be taken
considering the interests of all stakeholders involved in a firm. Decision taken affects
stakeholders in one way or the other; therefore, decisions should be favourable to all
stakeholders involved. Oday et al. (2018) argued that “the management can play the agent’s
role and use the useful financial accounting information to balance the rival interests of the
different stakeholders to ensure the survival of the firm.” Stakeholders in a firm include
internal stakeholders (employees, managers, and owners) and external stakeholders
(suppliers, society, government, creditors, shareholders, and customers). Each stakeholder
relies on the quality of information presented by the firm to make decisions relating to
their interest in the firm. This study is, thus, underpinned on this theory when considered
the importance of the principal managers that are charged with the responsibilities of
using the AIS policy of the firm for the enhancement of the performance of its corporate
goals.

Figure 3: Stakeholder Framework

Source: Researchers’ Concept (2023)

3 METHODOLOGY
The study adopted a secondary research of a structured questionnaire, to measure the
impact of accounting information systems on the performance of selected Firms in Rivers
State, Nigeria, which was administered to employees of some accounting firms, practicing
auditors, and chartered accountants in practice. The targeted population and the sample
size determined through the purposive sampling technique were fifty (50) respondents
comprised of employees representing various firms, practicing auditors, and chartered
accountants. However, 46 questionnaires were duly filled and retrieved from the data
surveyed. Data were analysed through descriptive and inferential statistics. Multiple linear
regression was analysed using STATA 13. The questions raised in the questionnaire were
streamlined to get reliable and validly measurable data, with a 5-points Liker scale method.

Model Specification
POF = f (AIS) (1)
 AIS = f (IC, IQ, CR) (2)
𝑃𝑂𝐹 = 𝛽
𝑜 + 𝛽𝐼𝐶𝑖
1 + 𝛽𝐼𝑄𝑖
2 + 𝛽𝐶𝑅𝑖
3 + 𝜇(3)
POF = Performance of Firms = Dependent variable
AIS = Accounting Information System = Independent variable
Where;
AIS = Accounting Information System
IC = Internal Control
IQ = Information Quality

CR = Cost Reduction

𝛽1, 𝛽2, and 𝛽3 = Coefficient of the independent variables

μ = error term
A-priori expectation = β1- β3 > 0

4 RESULTS AND DISCUSSION

Descriptive Statistics of the Respondents
The socio-demographic characteristics of the respondents such as age, gender, marital
status, academic and professional qualifications, and sector are shown in table 1. This
highlights that among the sampled respondents, 89.13 percent are within the age bracket
of 20- 39 years while 10.87 percent of the respondents are within the age bracket of 40-59
years. Also, 41.3 percent are female while 58.7 percent are male. Furthermore, 34.78
percent are single while 65.22 percent are married. In addition, 71.74 percent of the
sampled respondents have HND/BSC as their highest academic qualification while 28.26
percent have MSC/MBA as their highest academic qualification. More so, among the
sampled respondents, 54.35 percent do not have a professional qualification, 41.3 percent
have ACA while 4.35 percent have FCA.
Lastly, all (100%) of the respondents are from the private sector. Overall, the majority of
the respondents are male, within the age bracket 20-39 years, married, have HND/BSC as
their highest academic qualification, do not have a professional qualification, and work in
the private sector.
Inferential Statistics
The effect of quality information on the performance of firms in Rivers State, Nigeria
Table 2 shows observations used for the multiple linear regression analysis. The value of
R-Square shows that the independent variables explain 31.29% of the variability of the
dependent variable and 68.71% of the variation is caused by factors other than the
predictors included in this model. The confidence interval further shows that the
coefficients are significantly different from zero. From the result, a unit increase in
available and retrievable information leads to a 23.26 percent increase in the performance
of firms in Nigeria. Similarly, a unit increase in adequate financial information which helps
a company make well-informed financial decisions leads to a 25.06 percent increase in the
performance of firms in Nigeria. Likewise, a unit increase in clear and easily understood
company financial information among various users leads to a 4.95 percent increase in the
performance of firms in Nigeria.

Conclusively, available and retrievable financial information, adequate financial

information, and clear company financial information have a positive significant effect on
the performance of firms in Rivers State, Nigeria while adequate financial information has a
negative and insignificant effect on the performance of firms in Rivers State, Nigeria.
The impact of internal control on the performance of firms in Rivers State, Nigeria
Table 3 shows observations used for the multiple linear regression analysis. The value of
R-Square shows that the independent variables explain 87.98 percent of the variability of
the dependent variable and 12.02 percent of the variation is caused by factors other than
the predictors included in this model. The confidence interval further shows that the
coefficients are significantly different from zero. From the result, a unit increase in the
implementation of the segregation of duty in a company leads to a 36.33 percent increase
in the performance of firms. Similarly, a unit increase in regular review and reconciliation
of accounts leads to a 69.96 percent increase in the performance of firms in Nigeria.
Moreso, a unit increase in periodic training on internal control leads to a 14.62 percent
increase in the performance of firms in Nigeria. Lastly, a unit increase in password
compromise automation leads to a 6.64 percent increase in the performance of firms in
Nigeria. In conclusion, implementation of segregation of duty, regular review and
reconciliation of accounts, periodic training on internal control, and password compromise
automation has a positive significant effect on the performance of firms in Nigeria.
The effect of cost reduction on the performance of firms in Rivers State, Nigeria
Table 4 shows observations used for the multiple linear regression analysis. The value of
R-Square shows that the independent variables explain 28.77 percent of the variability of
the dependent variable and 71.23 percent of the variation is caused by factors other than
the predictors included in this model. The confidence interval further shows that the
coefficients are significantly different from zero.
From the result, a unit increase in the discouragement in the recycling of office materials
leads to an 11.93 percent increase in the performance of firms in Nigeria. Also, a unit
increase in the avoidance of regulatory sanctions leads to a 30.6 percent increase in the
performance of firms in Nigeria. In conclusion, discouragement of wastage through
recycling of office materials and avoidance of regulatory sanctions have a positive
significant effect on the performance of firms in Nigeria which helps in cost reduction while
variance analysis to mitigate adverse outcomes and periodic training of staff have a
positive insignificant effect on the performance of firms in Nigeria
Summary of Findings

From the above empirical analysis, the following findings were made:

1. Accounting information system has a strong positive relationship with the market
expansion of the selected organisations in Rivers State, Nigeria.

2. Accounting information system has a strong positive relationship with product

innovation of selected organisations in Rivers State, Nigeria.

3. Accounting information system has a strong positive relationship with customer

satisfaction of selected organisations in Rivers State, Nigeria.

Discussion of Findings
The findings of this study show that the majority of the respondents are male, within the
age bracket of 20-39 years, married, have HND/BSC as their highest academic qualification,
do not have a professional qualification, and work in the private sector. Also, the major
determinants of performance of firms are available and retrievable financial information,
adequate financial information, clear company financial information, implementation of
segregation of duty, regular review and reconciliation of accounts, periodic training on
internal control, password compromise automation, discouragement of wastage through
recycling of office materials and avoidance of regulatory sanctions.
The result further shows that components of the accounting information system (AIS) such
as internal control, information quality, and cost reduction have positive significant effect
on the performance of firms in Nigeria. This is in agreement with Trablusi (2018), Raad,
Nor and Azam (2020), Ironkwe and Nwaiwu (2018), Olaofe-Obasesin (2020) and Enyi et al.
(2019), which found that cost reduction, internal control, and information quality
respectively have a positive and significant effect on the performance of firms.

5 CONCLUSION AND RECOMMENDATIONS

This study, which examined the nexus between AIS and financial and non-financial
performance of selected organisations in Rivers State, Nigeria, concludes that internal
control, information quality, and cost reduction which are components of Accounting
Information System (AIS) have a positive and significant impact on the performance of
private firms in Rivers State, Nigeria, as shown through the empirical results. Therefore,
the application of accounting information system is key to enhancing the overall
performance of firms in Nigeria. The study makes recommendations as below in order to
keep up with changing technology advancements.

5.1 Recommendations

Based on the findings, the study recommends the following:

i. Management of firms and organisations should ensure that organizational performance is

sustained through regular evaluation of their Accounting information system.

ii. Management should also ensure that other organizational success factors are evaluated
to complement the contributions of the accounting information system to the
organization's performance.

iii. Companies should train their specialized personnel who will competently handle their
accounting information systems to compete favourably with their counterparts in terms of
market expansion, product innovation customer satisfaction.

iv. To boost their performance, private companies should ensure that accounting
information systems are used consistently and firms should upgrade their accounting
information systems regularly to keep up with changing technology advancements.
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 PLAGIARISM TEST RESULT

UNIQUE – 86%
PLAGIARIZED – 14%

PUBLISHING - INTERESTED IN PUBLISHING!