PERCEPTION OF COMPUTERIZED ACCOUNTING SYSTEM AND PERFORMANCE OF SELECTED BANKS IN MAIDUGURI METROPOLITAN COUNCIL)

ABSTRACT The study focused on effect of accounting information systems on the financial performance of selected banks in Maiduguri Metropolitan Council. The study adopted a descriptive research design and involved the collection of data aligned to the research questions. The study population was 205 and the sample size is 163. Data was collected using a structured questionnaire for respondent. The study used both quantitative and qualitative method of data analysis. Coded data was analyzed using frequency distribution, percentages, and presented using tables. From the findings, the study concludes that the variables used to measure effect of accounting information system on financial performance in selected banks which are record keeping, financial reporting and budgetary control had significant effect on financial performance of selected banks in Maiduguri. The study recommended that Based on the findings of the research work, the Central Bank of Nigeria should ensure that banks adhere strictly to the required record keeping system, financial reporting system and budgetary control system Contradiction to this rule might be detrimental to the existence and smooth running of banks, which would adversely affect the economy. .