ACCOUNTING AND INFORMATION TECHNOLOGY ALIGNMENT: THE INFLUENCE ON ORGANISATIONAL PERFORMANCE

Aderemi Olalere Adebayo () and Wasiu Adebayo Lamidi ()
Additional contact information
Aderemi Olalere Adebayo: Osun State University, Osogbo, Osun State, Nigeria
Wasiu Adebayo Lamidi: Osun State University, Osogbo, Osun State, Nigeria

Business Excellence and Management, 2021, vol. 11, issue 1, 36-48

Abstract: Alignment of accounting with information technology aims to increase the efficiency and effectiveness of an organisation. This study's main objective is to investigate the influence of accounting with information technology on an organisation's effective performance, such as Cost Reduction, Improving Quality, and Effective Decision Making. Using the population of all Small and Medium Enterprises in Lagos State, Nigeria, 101 valid responses were received from the survey conducted. Based on the analysis results, the study found that accounting and information technology alignment has a positively significant relationship with Cost Reduction and Effective Decision Making. However, accounting and information technology alignment is negatively related to Improve quality. The study then recommends that Small and Medium Enterprises should focus more on investing in the alignment of accounting and information technology to bring about optimum organisation's performance.

Keywords: accounting information technology; alignment; cost reduction; improved quality; performance. (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://beman.ase.ro/no111/3.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rom:bemann:v:11:y:2021:i:1:p:36-48

Access Statistics for this article

Business Excellence and Management is currently edited by Zamfir Andreea

More articles in Business Excellence and Management from Faculty of Management, Academy of Economic Studies, Bucharest, Romania Contact information at EDIRC.
Bibliographic data for series maintained by Zamfir Andreea ().