ASSESSING THE IMPACT OF ACCOUNTING SOFTWARE IN THE PROCESSING OF ACCOUNTING INFORMATION
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ABSTRACT
The main focus of this study is to assessing the impact of accounting software in the processing of accounting information using selected SME’s in Abuja as case study. The study adopted the survey research design and randomly enrolled participants using the convenience sampling technique to choose the sample size in the study. A total of 77 responses were validated from the enrolled participants where all respondent are staff of the selected SME’s in Abuja. Self-constructed and validated questionnaire was used for data collection. The collected and validated questionnaires were analyzed using frequency tables and percentage. Hypothesis Test was conducted using Chi-Square statistical tool (SPSS v.2.3). Findings from the study showed a significant increasE of accounting software popularity and that fact has caused sufficient diversification in computer accounting programs. fFinding from the study also revealed that accounting software has enabled much ease in gathering of accounting information as well help to manage finance more effectively. The study suggests amongst others that, SMEs should improve their accounting system in order to generate quality, reliable and timely accounting information, Owners of SMEs should integrate accounting information system in their decision processes, SMEs should endeavor to consult accountants regularly in order to be able to maintain high and generally acceptable accounting practices, Accounting training programmes for SMEs should be organized by the Lagos State Ministry of Trade, Commerce and Industry for those who do not know the importance of maintaining accounting records to come to grips with it, Government should stipulate the minimum number of books to be kept by all SMEs that meet certain criteria which certifies them to operate in Nigeria, SMEs should ensure that the cost of acquiring AIS does not outweigh the benefits the company would gain from using them.
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