THE IMPACT OF ACCOUNTING FINANCIAL INFORMATION SYSTEM ON THE FINANCIAL PERFORMANCE OF COMMERCIAL BANK IN NIGERIA (A CASE OF FIRST BANK)
- Project Research
- 1-5 Chapters
- Quantitative
- Simple Percentage
- Abstract : Available
- Table of Content: Available
- Reference Style: Available
- Recommended for : Student Researchers
- NGN 5000
Abstract
An organization comprises of a combination of various information systems. These various information systems aid the collection of data that is necessary for management to prepare their financial reports that will aid decision making in order to achieve organizational goals and objectives. These systems are sometimes referred to as accounting systems. The type of accounting systems put in place will determine the quality of accounting information generated by such system. In this present day where users of financial statements require quality information to aid their investment decisions, there is the need to determine the impact of such systems on their performances. This study was embarked on to determine the impact of accounting financial information system on the financial performance of commercial bank in Nigeria with a particular focus on First Bank Nigeria Plc. Our major objectives were to find out the relationship between accounting information generated from the system with profitability represented by Return on Capital Employed (ROCE) and Earnings per Share (EPS). In order to achieve the objectives, we obtained secondary data from 2001 to 2010 from First Bank Plc and used regression analysis with e-view to analyze the data.
