The role of intra-organizational factors in accounting information system effectiveness / Shamsudeen Ladan Shagari, Akilah Abdullah and Rafeah Mat Saat.

Shagari, Shamsudeen Ladan and Abdullah, Akilah and Mat Saat, Rafeah (2017) The role of intra-organizational factors in accounting information system effectiveness / Shamsudeen Ladan Shagari, Akilah Abdullah and Rafeah Mat Saat. Management & Accounting Review (MAR), 16 (2). pp. 131-156. ISSN 2550-1895

Abstract

This study examines the influence of intra-organizational factors on Accounting Information System (AIS) effectiveness in Nigeria. These are internal organizational capabilities such as the internal control quality, training, and top management support that can significantly affect the success of AIS among the Nigerian Banks. In this study, exploratory research approach was adopted. A self-administered questionnaire was distributed to regional and branch offices of banks in Nigeria. A valid response rate of 48.4% was achieved, and the survey data were analyzed using Statistical Package for Social Sciences (SPSS) for the descriptive statistics and structural equation modeling for inferential analysis. The results of the study revealed that internal control quality and training are the most crucial factors in ensuring AIS effectiveness. The result further revealed that top management support is less important for the success of the systems. The findings suggest that banks should pay more attention to the internal control quality and training since they were found to be influencing the effectiveness of the system. Thus, when managers provide all the required in-house resources to support AIS, it would lead to the success of the system and which eventual result to realizing the full potential of their investment.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Shagari, Shamsudeen LadanUNSPECIFIED
Abdullah, AkilahUNSPECIFIED
Mat Saat, RafeahUNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management
H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Theory. Method. Relation to other subjects. > Management information systems. Decision support systems. Enterprise resource planning
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Management & Accounting Review (MAR)
Journal: UiTM Journal > Management & Accounting Review
ISSN: 2550-1895
Volume: 16
Number: 2
Page Range: pp. 131-156
Item ID: 30273
Uncontrolled Keywords: Accounting information system, Internal control quality, Training, Top management support
URI: http://ir.uitm.edu.my/id/eprint/30273

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