会计信息系统对组织效能的影响——以尼日利亚伊巴丹某建筑公司为例

A. Onaolapo, T. A. Odetayo
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引用次数: 63

摘要

自动化会计信息系统(AAIS)为财务部门提供了一种提高组织效率的工具,特别是在这个全球技术进步的时代。该研究考察了会计信息系统对组织有效性的影响,特别参考了伊巴丹大都市选定的建筑公司。具体而言,该研究考察了会计信息对财务报告质量和决策的影响。采用有目的抽样技术,从每个选定的公司中选择10名人员作为研究样本。提出了一个假设,并采用描述性和推断性统计工具来分析数据。结果表明,会计信息系统对组织效能有一定的影响。随后,我们向这些机构的经理和政府提出建议,说明如何使用AAIS,即所谓的“合同+财务和项目会计”软件包软件,以提高财务部门的绩效。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Effect of Accounting Information System on Organisational Effectiveness: A Case Study of Selected Construction Companies in Ibadan, Nigeria
Automated Accounting Information System (AAIS) provides a tool for finance department to enhance organizational effectiveness especially in this era of global technology advancement. The study examined the effect of accounting information system on organizational effectiveness with special reference to selected construction firms in the Ibadan metropolis. Specifically, the study examined the effects of accounting information on quality of financial reports and decision –making.  Purposive sampling technique was adopted in selecting a total of ten personnel from each of the selected companies as sample for the study.  A hypothesis was formulated and both descriptive and inferential statistical tools were employed to analyze the data. The results show that accounting information system has effect on organizational effectiveness. Recommendations were subsequently made to both the managers of such organization and government on how the use of AAIS known as ‘Contract Plus– Financial and Project Accounting’ package software can enhance performance in Finance Departments.
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