The Influence of System Quality and Information Quality on Accounting Information System (AIS) Effectiveness in Nigerian Banks
Keywords:
Accounting Information System, System Quality, Information Quality, Nigerian BanksAbstract
Due to advancement in technology and the globalization of large scale organizations, banks are being faced with the issues of how well to design, coordinate and manage their Accounting Information System (AIS) to ensure effective planning and decision making. Banks in Nigeria are plagued with reported cases of persistent systems failures, system error, and inaccuracy of output, which is indeed as a result of the ineffectiveness of the system. However, limited attention has been given to the issues. This paper therefore conceptualizes the influence of system quality and information quality on AIS effectiveness. It is an attempt to develop a conceptual framework for determining AIS effectiveness in Nigerian banking sector. The aim is to provide adequate information to managers within the banks on how to reap the expected benefits of AIS as well as to facilitate prompt decision making.
Downloads
References
Abdallah, A. A. (2013). The impact of using accounting information systems on the quality of financial statements: submitted to the income and sales tax department in Jordan. European Scientific Journal, 1, 41-48.
Abdelhak, D., & Dalel, H. (2009). Computerized information systems in the Jordanianbanking sector: An empirical study. Laboratoire finances, banqueset management, 3-17.
Abiola, J. (2014). An assessment of information and communication technology effectiveness in the Banking sector: Lesson from Nigeria. International Journal of Arts and Social Sciences, 2(1), 1-14.
Adewole, J.O. (2013). The impact of automatic teller machines on the cost efficiency of Nigeria. Journal of Internet Banking and Commerce, 18(3),1–21.
Agbolade, O. K. (2011). Information and communication technology and banks profitability in Nigeria. Australian Journal of Business and Management Research, 1(4), 102-107.
Ahmad, M., Ayasra, A., & Zawaideh, F. (2013). Issues and problems related to data quality in AIS implementation. International Journal of Latest Research in Science and Technology, 2(2), 17-20.
Akkaya, G. C., & Uzar, C. (2012). The role of information systems in strategic financial management, Journal on GSTF Business Review, 1(4), 97-101.
Ali, B.M., & Younes, B. (2013). The impact of ERP system on user performance: An exploratory study. Journal of Theoretical and Applied Information Technology, 52(3), 325–342.
Alkhaffaf, M. (2012). The role of information systems in decision making: The case of Jordan Bank.Computer Engineering and Intelligent Systems, 3(10), 19-27.
Al-Frijat, Y.S. (2013). The impact of accounting information systems used in the income tax department on the effectiveness of tax audit and collection in Jordan. Journal of Emerging Trends in Economics and Management Sciences (JETEMS), 5(1), 19-25.
Al-Kassawna, R.O. (2012). Study and evaluation of government electronic accounting information systems - A field study in the Hashemite Kingdom of Jordan.Research Journal of Finance and Accounting, 3(4), 88-102.
Al-Mushayt, O.S. (2000). An Empirical Investigation of Factors Influencing the SuccessfulTreatment of Organizational Issues in Information Systems Development,Unpublished PhD Thesis, Loughborough University, UK.
Al-Qudah, G. (2011). The impact of accounting information systems on the effectiveness of the internal control in Jordanian banks, electronic version. Interdisciplinary Journal of Contemporary Research In Business, 2(9), 365-377.
Al-Swalhah, A. (2014). The role of accounting information systems (AIS) inrationalized administrative decision-making(field study) Jordanian banks. Interdisciplinary Journal of Contemporary Research in Business, 6(2), 8-17. Retrieved from ijcrb.webs.com
Alzoubi, A. (2011). The effectiveness of the accounting information system under the enterprise resources planning (ERP) a study on Al Hassan qualified industrial zone’s (QIZ) companies. Research Journal of Finance and Accounting,2(11), 10-19.
Amaefule, L. I., & Iheduru, N. G. (2014). Electronic accounting system: A tool for checkmating corruption in the Nigerian public sector and a panaceafor the nation’s poor economic development status. Sky Journal of Business Administration and Management, 2(4), 19-28.
Amidu, M., Effah, J., & Abor, J. (2011). E-accounting practices among small and medium enterprises in Ghana. Journal of Management Policy and Practice, 12(4), 146-155.
Andrei-Coman, N., & Utab, T. (2011). Particularities of the accounting information system in the scientific academic institution from Romania. Procedia Social and Behavioral Sciences, 15, 2449-2453. doi:10.1016/j.sbspro.2011.04.126
Ayanda, A. M., Veronica, M.O., & Ayodele, G.R. (2011). A study on customers’ perception of information technology in the Nigerian banking industry. International Journal of Management & Business Studies, 1(4), 7-10.
Bach, C., Belardo, H., Bajwa, H. Kantharaju, P., & Prasanth, P. (2011). Factor analysis in measuring information systems effectiveness. Proceedings of the 2011 ASEE Northeast section annual conference. University of Hartford.
Ballantine, J., Levy, M., & Powell, P. (1998). Evaluating information systems in small and medium-sized enterprises: Issues and evidence. European Journal of Information Systems, 7, 241-251. Retrieved from http://www.stockton-press.co.uk/ejis
Bawaneh, S. (2014). Information security for organizations and accounting information systems a Jordan banking sector case. International Review of Management and Business Research, 3(2), 1174-1188.
Boonmak, S. (2008). Strategically involved, accounting information systems change the waybusinesses compete. Submit to AAA 2008 IS Section Mid-Year Meeting.
Ching-Sheng, C., Su-Yueh, C., & Yi-Ting, L. (2012). Motivating medical information systemperformance by system quality, service quality, and job satisfaction for evidence-based practice. Medical Informatics and Decision Making, 12(135), 1–2.
Corina, M., & Nicolae, M.M. (2012). Quality of accounting information to optimize the decisional process. Annals of Faculty of Economics,694-699.
Dandago, K. I., & Farouk, B. K. U. (2012). Impact of investment in information technology on the return of assets of selected Banks in Nigeria. International Journal of Arts and Commerce, 1(5), 235-244.
Dandago, K. I., & Rufai, A. S. (2014). Information technology and accounting information system in the Nigerian Banking sector. Asian and Economics Review, 4(15), 655-670.
Daoud, H., & Triki, M. (2013). Accounting information systems in an ERP environment and Tunisian firm performance. The International Journal of Digital Accounting Research, 13, 1–35.
Edison, G., Manuere, F., Joseph, M., & Gutu, K. (2012). Evaluation of factors influencing adoption of accounting information system by small to medium enterprises in Chinhoyi. Interdisciplinary Journal of Contemporary Research in Business, 4(6), 1126–1141.
Ekwueme, C.M., Egbunike, P.A., & Okoye, A. (2012). An empirical assessment of the operational efficiency of electronic banking: Evidence of Nigerian banks. Review of Public Administration & Management, 1(2), 108–138.
Emeka-Nwokeji, N.A. (2012). Repositioning accounting information system through effective data quality management: A framework for reducing costs and improving performance. International Journal of Scientific & Technology Research, 1(10), 86- 94.
El-Dalabeeh, A., & Al-Shbiel, S.O. (2012). The role of computerized accounting information systems in reducing the costs of medical services at King Abdullah University Hospital. Interdisciplinary Journal of Contemporary Research in Business, 4(6), 893- 900.
Fengyi, L., Olivia, R.L., & Sheng S.W. (2005). An integrated framework for eChain bank accounting systems. Industrial Management & Data Systems, 105(3), 291-306. http://dx.doi.org/10.1108/02635570510590129
Francis, P. L. (2013). Impact of information technology on accounting systems. Asia- pacificJournal of Multimedia Services Convergent with Art, Humanities, and Sociology, 3(2), 107-120. doi.Org/10.14257/Ajmahs.2013.12.07
Gelinas, U.J., Dull, R. B., & Wheeler, P.R. (2012). Accounting Information Systems (9thed.). South-Western: Centage Learning.
Gorla, N., & Somers, T. M. (2014). The impact of IT outsourcing on information systems success. Information & Management, 51(3), 320-335. http://dx.doi.org/10.1016/j.im.2013.12.002
Grande, E.U., Estebanez, R.P., & Colomina, C.M. (2011). The impact of accounting information systems (AIS) on performance measures: Empirical evidence in Spanish SMEs. The International Journal of Digital Accounting Research, 11, 25–43.
doi: 10.4192/1577-8517-v11_2
Hamdan, M.W. (2004). The impact of accounting information systems (AIS) development life cycle on its effectiveness and critical success factors. European Scientific Journal, 8(6), 19–32.
Ibrahim, S.S., & Muhammad, A. (2013). Information and communication technology and bank performance in Nigeria: A panel data analysis. Munich Personal RePEc Archive (MPRA), 49062, 1–21. Online at http://mpra.ub.uni-muenchen.de/49062/
Ifinedo, P.,&Nahar, N. (2006). Prioritization of prioritization of enterprise resource planning (ERP) systems success measures: Viewpoints of two stakeholder groups. Paper presented at the ACM symposium on applied computing.
Ismail, N. A. (2009). Factors influencing AIS effectiveness among manufacturing SMES:Evidence from Malaysia. The Electronic Journal of Information Systems in Developing Countries, 38(10), 1-19.
Jingjun, X., Benbasat, I., & Cenfetelli, R.T. (2013). Integrating service quality with system and information quality: An empirical test in the e-service context. MIS Quarterly, 37(3), 777-794.
Kaka, E.U., & John, A.A (2010). Information and communication technology (ICT) and banking industry. Proceedings of the 1st international technology, education and environment conference. African Society for Scientific Research (ASSR), 673-677.
Kanungo, S., Duda, S., & Srinivas, Y. (1999). A structured model for evaluating information systems effectiveness. Systems Research and Behavioral Science, 16(6), 495-518.
Khalil, O. E., & Elkordy, M. M. (2001). The relationship of some personal and situational factors to IS effectiveness: Empirical evidence from Egypt. Strategies for managing computer software upgrades, 22-34.
ILam, T.H., Than, L.N., & Pham, H.C. (2014). Key determinants of information system effectiveness: An empirical case in Lac Hong University. International Journal of Information Technology and Business Management, 32(1), 1-14.
Maditinos, D., Chatzoudes, D., & Tsairidis, C. (2011). Factors affecting ERP system implementation effectiveness. Journal of Enterprise Information Management, 25(1), 60-78. http://dx.doi.org/10.1108/17410391211192161
Manteghia, N., &Jahromi, S.K. (2012). Designing accounting information system using SSADM1 case study: South fars power generation management company (S.F.P.G.M.C). Procedia Technology 1, 308-312. doi: 10.1016/j.protcy.2012.02.065
Mario, S., & Bozidar, J. (2012). The impact of the accounting information system usage on companys' e-business efficiency. DAAAM International, 23(1), 1067–1070.
Meiryani (2014). Influence of top management support on the quality of accounting information system and its impact on the quality of accounting information. Research Journal of Finance and Accounting, 5(11), 124–132.
Ming-Lang, T., Ru-Jen, L., & Hui-Ping, C. (2011). Evaluating the effectiveness of e-learning system in uncertainty. Industrial Management & Data Systems, 111(6), 869-889. http://dx.doi.org/10.1108/02635571111144955
Mouzhi, G., & Helfert, M. (2013). Impact of information quality on supply chain decisions. Journal of Computer Information Systems, 59–67.
Negash, S., Ryan, T., & Igbaria, M. (2003).Quality and effectiveness in Web-based customer support systems. Information & Management, 40, 757-768.
Nelson, R.R., Todd, P.A, & Wixom, B.H. (2005). Antecedents of information andsystem quality: An empirical examination within the context of data warehousing. Journal of Management Information Systems / Spring, 21(4), 199-235.
Nicolaou, A.I. (2000). A contingency model of perceived effectiveness in accounting information systems: Organizational coordination and control effects. International Journal of Accounting Information Systems. 1, 91-105.
Nurhayati, N. (2014). Influence of organizational commitment and knowledge management on success implementation of accounting information systems in the employer pension fundshelddefinedbenefit pension plan (PPMP) DipropinsiWet Java, Indonesia. International Journal of Economics, Commerce and Management, 11(12), 1-16.
Petter, S., DeLone, W., & McLean, E.R. (2013).Information systems success: The questfor the Independent Variables. Journal of Management Information Systems / Spring, 29(4), 7-61. doi: 10.2753/MIS0742-1222290401
Qintao, F., & Xian-Jun, Z. (2012). Accounting conservatism, aggregation, and information. Contemporary Accounting Research, 29(1). 38–56. doi:10.1111/j.1911- 3846.2011.01069.x
Quintero, J.M.M., Pedroche, E.G., & Ramos, M.G. (2009). The impact of the human element in the information systems quality for decision making and user satisfaction. The Journal of Information Systems and Technology Management, 6(1), 25-44.
Rahayu, K.S. (2012). The factors that support the implementation of accounting information system: A survey in Bandung and Jakarta's taxpayer offices. Journal of Global Management, 4(1), 25–52.
Rodriguez, C.S., & Spraakman, G. (2012). ERP systems and management accounting: a multiple case study. Qualitative Research in Accounting & Management, 9(4), 398- 414. http://dx.doi.org/10.1108/11766091211282689
Sambasivam, Y., & Assefa, K.B. (2013). Evaluating the design of accountinginformation system and its implementation in Ethiopian manufacturing industries. Research Journal of Science and IT Management, 2(7), 16–29. Retrieved from www.theinternationaljournal.org
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
Disclaimer
Global Business Management Review (GBMR) has taken all reasonable measures to ensure that material contained in this website is the original work of the author(s). However, the Journal gives no warranty and accepts no responsibility for the accuracy or the completeness of the material; no reliance should be made by any user on the material. The user should check with the authors for confirmation.
Articles published in the Global Business Management Review (GBMR) do not represent the views held by the editors and members of the editorial board. Authors are responsible for all aspects of their articles except the editorial screen design.
Submission of an article is done with the understanding that the article has not been published before (except in the form of an abstract or as part of a published lecture, or thesis) that it is not under consideration for publication somewhere else; that if and when the article is accepted for publication, the author's consent to automatic transfer of the copyright to the publisher.