An Evaluation Of Accounting Information System And Performance Of Small Scale Enterprises In Kwara State, Nigeria

Temitope O Fagbemi,, Joshua A Olaoye


Prior traditional accounting method of manually inputting and recording dailytransactions has become inefficient if small businesses want to remain competitive andsurvive. The objective of the study was to find out if accounting information systeminfluences the performance of small and medium scale enterprise and whether it also aidsaccess to finance. A survey design was used. A usable sample of one hundred and fifty threerespondents out of a population of one hundred and fifty-four (154) was considered. Thetype of data used for this research was the primary data through the administration ofquestionnaire. Data was presented by the use of frequency tables and ordered logisticregressions. The findings from the study revealed that accounting information systemsignificantly influences the performance of small and medium scale enterprises (LRstatistics = 36.28, p < 0.05). Similarly, the study showed that the adoption of a computerizedaccounting information system improves the ability of small scale enterprises to securefunds from financial institutions (LR statistics = 31.12, p < 0.05). It was concluded thataccounting information systems would significantly influence the performance of small andmedium scale enterprises. Therefore, it was recommended that SMEs that adoptcomputerized accounting information system should ensure that the level ofcomputerization improves in line with current level of advancement in technology.

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