ACCOUNTING INFORMATION SYSTEMS, INTERNAL CONTROL MECHANISMS AND PERFORMANCE OF GOVERNMENT AGENCIES IN KWARA STATE, NIGERIA
Yusuf Alabi Olumoh
Volume 4 Issue 1
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. Keywords: Accounting Information System, Internal Control Mechanisms, Performance, Government Agencies
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