IMPACT OF ACCOUNTING INFORMATION SYSTEMS (AIS) ON THE ACCOUNTING PRACTICES OF SMALL AND MEDIUM ENTERPRISES (SMES) IN MAIDUGURI
Abstract
ABSTRACT
The purpose of this research work is to examine the impact of Accounting Information Systems (AIS) on the Accounting Practices of Small and Medium Enterprises (SMEs) in Maiduguri. The target population for this study consists of SMEs operating in Maiduguri and sample size is (120). The study used data collected from primary sources. Data was collected from the randomly sampled respondents using a structured questionnaire. The hypotheses formulated were tested using Chi-Square. The findings of this study revealed that timeliness of AIS has significant impact on Accounting Practice of SMEs in Nigeria, Feedback from AIS has significant impact on Accounting Practice of SMEs in Nigeria and Accuracy of AIS has significant impact on Accounting Practice of SMEs in Nigeria. The study recommended that management of SMEs should deplore sound accounting practices to their operations. Since sophisticated accounting system may be out of reach by SMEs operators, resource sharing approach could be adopted by SMEs within the same locality as a cost-reduction device to attain the benefit of using AIS.
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