DYNAMIC IMPACT OF ACCOUNTING INFORMATION SYSTEM ON FIRMS PERFORMANCES

Abstract

The dynamic influence of accounting information system (AIS) on firm’s performance was investigated in this study. A descriptive research design was employed and primary data were collected from MSMEs in Rivers state, Nigeria through the use of 225 questionnaires that were developed and distributed. Some of the questionnaires were personally administered while others were mailed. The primary data collected from the questionnaires were analyzed through the use of SPSS 23. The questionnaires were designed with the 5-point laker’s scale of strongly agreed to strongly disagreed.  The regression analysis was carried out to discover the link between the independent variable AIS and the dependent variables firm performance, firm profitability, financial statement and managerial competence. The findings of the analysis showed that AIS has a great influence on firm’s performance, the quality of a firm’s financial statement, firm’s profitability and managerial competence.