文章基本信息

标题：Accounting Information Systems Effectiveness: Evidence from the Nigerian Banking Sector
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作者：Shamsudeen Ladan Shagari ; Akilah Abdullah ; Rafeah Mat Saat 等
期刊名称：Interdisciplinary Journal of Information, Knowledge, and Management
印刷版ISSN：1555-1229
电子版ISSN：1555-1237
出版年度：2017
卷号：12
页码：309-335
DOI：10.28945/3891
语种：English
出版社：Informing Science Institute
摘要：Aim/Purpose: The purpose of this study is to investigate the interrelationship among the quality measures of information system success, including system quality, information, quality, and service quality, that eventually influence accounting information systems effectiveness. Background: It is generally believed that investment in an information system offers opportunities to organizations for business process efficiency and effectiveness. Despite huge investments in accounting information systems, banks in Nigeria have not realized the full potential benefits of using these systems because of persistent failures. Few studies have been conducted to address the problem. Methodology: A survey research design was used to collect data, and a total of 287 questionnaires were retrieved from respondents in the Nigerian banking sector. Contribution: This study contributes to the understanding of the most important antecedent factors of the quality measures, the interrelationship among the quality measures, and the influence of these measures on the accounting information systems effectiveness. Findings: The result of the study revealed that security, ease of use, and efficiency are key features of system quality, while the information quality dimension includes accuracy, timeliness, and completeness. The result of the study further revealed that information quality and system quality have significant influences on accounting information systems effectiveness. Recommendations for Practitioners: This study provides practitioners with important measures for evaluation of AIS effectiveness in the context of Nigerian banks. Recommendation for Researchers: Future researchers may build on the findings of current study to conduct fur-ther research in the area of AIS effectiveness in different contexts. Future Research: This study examines only three quality measures of Delone and Mclean model and antecedents of information and system quality measures, neglecting contingency factor. Therefore, future study should include other factors to the AIS effectiveness model to help in developing more specific theory in AIS domain.
关键词：accounting information systems effectiveness; system quality; information quality; service quality; Nigeria