Assessing the Impact of E-Accounting Systems on Financial Performance in Nigerian Deposit Money Banks (DMBS)

Shehu Adamu Jumba; Ado Bappayo

doi:10.56201/jafm.vol.11.no8.2025.pg553.566

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Assessing the Impact of E-Accounting Systems on Financial Performance in Nigerian Deposit Money Banks (DMBS)

Shehu Adamu Jumba, Ado Bappayo

Abstract

The advent of e-accounting systems has revolutionized the financial operations of the banking sector worldwide. In Nigeria, deposit money banks have increasingly adopted e-accounting systems to improve their financial management, operational efficiency, and profitability. This research seeks to assess the impact of e-accounting systems on the financial performance of Nigerian deposit money banks, focusing on operational efficiency, profitability, cost management, and financial transparency. The study will adopt a mixed-method approach, combining quantitative data analysis from financial reports of selected banks and qualitative data gathered through surveys and interviews with banking professionals. A sample of five major Nigerian deposit money banks will be selected, and their performance from 2018 to 2023 will be analyzed. This research aims to provide a comprehensive understanding of the advantages and challenges associated with e-accounting adoption in Nigeria’s banking sector. By evaluating the measurable impacts on financial performance, the study will contribute to knowledge on how digital technologies in accounting improve financial operations and offer strategic insights to bank managers, policymakers, and regulators. The findings will also provide a roadmap for enhancing technological investments within the Nigerian banking system, fostering economic growth through more efficient financial management practices.

Keywords

E-Accounting SystemsFinancial PerformanceOperational EfficiencyProfitability

References

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Assessing the Impact of E-Accounting Systems on Financial Performance in Nigerian Deposit Money Banks (DMBS)

Abstract

Keywords

References

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