Influence of Organizational Structure on the Quality of Computerized Accounting Systems among Small and Medium Enterprises in Nigeria

Akamanwam Effiong Itang


This study examined the influence of organizational structure on the quality of computerized accounting systems among small and medium enterprises in Nigeria. The method employed in the research was the survey methodology with the use of self-completed questionnaires administered to accounting/finance personnel, each from the sample of 370 firms selected from the population of 9,276 SMEs within the south-south region of Nigeria. The research data was analyzed using frequencies and the Pearson Product-Moment Correlation that was subjected to a t-transformation test. The results of the study indicate that there is a positive relationship between organizational structure and the quality of computerized accounting systems among SMEs, and that, overall, organizational structure has a positive influence on the quality of computerized accounting systems. This result implies that the form of organizational structure practiced by firms play significant role in determining the quality of their computerized accounting systems. Those managing SMEs as well as other practitioners and scholars would find the results of this study useful. The researcher has also suggested areas for further research that would help revalidate or extend the outcome of this study.

Keywords: Accounting information systems, Accounting information systems quality, Accounting software quality, Centralization, Computerized accounting systems, Formalization, Organizational structure, Small and medium enterprises, Quality of computerized accounting systems

DOI: 10.7176/RJFA/11-22-08

Publication date: November 30th 2020

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