A proposed model on the impact of internal control quality on accounting information system effectiveness in Nigeria / Shamsudeen Ladan Shagari, Akilah Abdullah and Rafeah Mat Saat

Shagari, Shamsudeen Ladan and Abdullah, Akilah and Mat Saat, Rafeah (2018) A proposed model on the impact of internal control quality on accounting information system effectiveness in Nigeria / Shamsudeen Ladan Shagari, Akilah Abdullah and Rafeah Mat Saat. Social and Management Research Journal, 15 (2). pp. 79-169. ISSN 1675-7017

[img] Text
AJ_SHAMSUDEEN LADAN SHAGARI SMRJ 18.pdf

Download (18MB)

Abstract

The overwhelmingly rapid adoption of e-business technology in the Nigerian banking sector has resulted in new challenges particularly in the area of internal control. Although there are conflicting findings on the use of Accounting Information System and internal problems in the banking sector, the fact remains that internal control is associated with fraud. In this regards, for banks to effectively detect and prevent fraud, the use of Accounting Information System as tool for effective internal control is necessary. This study aims to propose a model of the effect of internal control quality in Nigerian banking sector. it is hypothesised that administrative control, data control, and output control has significant influence on internal control quality. The study further hypothesised that internal control quality would significantly influence AIS effectiveness uses organisation as unit of analysis with commercial banks that are listed on the Nigerian Stock Exchange as the target population. A quantitative data will be gathered using cross-sectional survey approach. Ordinary least square will be used for data analysis. The findings of this study will provide a solution to bank managers and other stakeholders in the banking sector regarding internal control weakness experiences over the years.

Item Type: Article
Creators:
CreatorsEmail
Shagari, Shamsudeen LadanUNSPECIFIED
Abdullah, AkilahUNSPECIFIED
Mat Saat, RafeahUNSPECIFIED
Subjects: H Social Sciences > HG Finance > Banking > Accounting. Bookkeeping
H Social Sciences > HG Finance > Banking > Data processing
Divisions: Institute of Research Management and Innovation (IRMI)
Journal or Publication Title: Social and Management Research Journal
ISSN: 1675-7017
Volume: 15
Number: 2
Page Range: pp. 79-169
Item ID: 23679
Uncontrolled Keywords: Internal control quality; Accounting information system effectiveness
Last Modified: 16 Apr 2019 09:17
Depositing User: Staf Pendigitalan 5
URI: http://ir.uitm.edu.my/id/eprint/23679

Actions (login required)

View Item View Item

Downloads

Downloads per month over past year