ACCOUNTING INFORMATION SYSTEMS, INTERNAL CONTROL MECHANISMS AND PERFORMANCE OF GOVERNMENT AGENCIES IN KWARA STATE, NIGERIA
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Date
2024-09
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POLAC MANAGEMENT REVIEW (PMR) DEPARTMENT OF MANAGEMENT SCIENCE NIGERIA POLICE ACADEMY, WUDIL-KANO
Abstract
Abstract
Over the years, government agencies in Nigeria have struggled with implementing Accounting Information
Systems (AIS) and Internal Control Mechanisms (INTCON) due to technological limitations, inadequate staff
training, resistance to change, and insufficient funding. These challenges hinder accurate reporting,
accountability, and efficiency, crucial for optimal performance and service delivery. Given this, the study
investigates how AIS and INTCON can enhance the overall performance of these agencies. A cross-sectional
survey research design and quantitative paradigm were adopted, targeting stakeholders from 20 ministries.
A purposive sample of 250 staff from various ministries in Kwara State, Nigeria, was surveyed using a
structured questionnaire. The study used Partial Least Squares Structural Equation Modeling for data
analysis. Findings revealed significant positive relationships between AIS and INTCON with performance,
supported by coefficients of 0.329 and 0.402, and p-values of 0.000 at a 5% significance level. The study
concludes that the strategic use of AIS and INTCON can enhance organizational performance. It
recommends that government agencies in Nigeria prioritize investments in AIS and INTCON to improve
performance. By enhancing the quality and effectiveness of their accounting information systems,
organizations can ensure more accurate financial reporting and better decision-making processes. Similarly,
strengthening internal control mechanisms can help organizations mitigate risks, prevent fraud, and improve
operational efficiency.
Description
Accounting information systems (AIS) and internal control mechanisms are crucial for enhancing the performance of government agencies in Nigeria. AIS facilitates accurate and timely financial reporting, budgeting, and resource allocation, while robust internal controls ensure compliance, reduce fraud, and improve operational efficiency. Effective implementation of these systems can lead to better decision-making, increased transparency, and accountability in government operations, ultimately improving service delivery and public trust. The integration of AIS and internal controls is essential for optimizing the performance and effectiveness of government agencies in Nigeria.
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Citation
Olumoh, Y. A. (2023). ACCOUNTING INFORMATION SYSTEMS, INTERNAL CONTROL MECHANISMS AND PERFORMANCE OF GOVERNMENT AGENCIES IN KWARA STATE, NIGERIA.POLAC International Journal of Econs & Mgt. Science, 4(1), 173-184