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, SMEs ======Abstract
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.
