IIARD International Institute of Academic Research and Development

Journal of Accounting and Financial Management (JAFM )

E-ISSN 2504-8856
P-ISSN 2695-2211
VOL. 9 NO. 11 2023
DOI: https://doi.org/10.56201/jafm.v9.no11.2023.pg138.152

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Accounting Information Systems Utilization and Effective Management of Small and Medium Scale Enterprises in ObioAkpor Local Government Area, Rivers State

STEWART, Felicia Ezekiel Ph.D and EGBUNEFU, Chibuike Ph.D

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Abstract

The study examined accounting information system utilization and management of small and medium scale enterprises in ObioAkpor Local Government Area, Rivers State. Three objective, three research questions and three hypotheses guided the conduct of the study. The study adopted a correlation survey research design. The population of the study consisted of all registered 1200 small-scale business owners in Obio/Akpor Local Government Area in Rivers State. Thirty percent of the population (360) was selected as the sample size using simple random sampling technique. The instrument for obtaining primary data was a questionnaire entitled: “Accounting Information System Utilization and Management of Small-scale Business” (AIUSEMSSB). The instrument was validated and tested for reliability using Cronbach Alpha which yielded reliability coefficient of 0.82. Pearson Product Moment Correlation was used to answer the research questions while t- transformation was used to test the significance of the correlation coefficient at 0.05 level of significance. The study found that there is a strong relationship between the utilization of accounting information system and effective management of small and medium scale businesses in Obio/Akpor Local Government Area, Rivers State. The study showed that the relationship between the variables understudied were significant. The linkage was statistically significant. The study recommended among others that owners and managers of small and medium scale enterprises should endeavor to upgrade their accounting facilities and enforce division of responsibilities to enhance their business ventures, also the study recommended that experienced and competent professional Accountant should be invited to teach the employees new innovation in the profession.

keywords:

Accounting information systems, Utilization, Effective, Management, Small and Medium Scale Enterprises.

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References:

Albright & Ingram. (2017). Managerial Accounting information for Decisions. Cengage south
western. ISBN 0324159889
Aluko, S. (2019). Research in entrepreneurial development in Nigeria. In Udefa Aka (eds.).
Management education for national development. Lagos: Center for management
development.
Amadi. S.N. (2020). Educational Research Method made easy. Port-Harcourt: Stepson
Publication.

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