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The Role of Accounting Information System in Revenue Collection Efficiency in Dutse Local Government Area

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Background of the Study

Revenue collection is one of the primary functions of local governments, and its efficiency directly impacts the development and provision of public services. In Dutse Local Government Area, the current manual methods of revenue collection may be inefficient, leading to leakage and loss of potential revenue. The adoption of an Accounting Information System (AIS) could streamline these processes, improve accuracy, and ensure more effective revenue collection.

Statement of the Problem

The lack of an effective AIS in Dutse LGA has led to challenges such as delays in revenue collection, inaccuracies in data entry, and poor tracking of revenues. This study will evaluate the role of AIS in enhancing revenue collection efficiency and identifying the obstacles to its adoption.

Aim and Objectives of the Study

Aim: To evaluate the role of Accounting Information System in enhancing revenue collection efficiency in Dutse Local Government Area.
Objectives:

  1. To examine the existing revenue collection systems in Dutse LGA.

  2. To assess how AIS can improve revenue collection processes.

  3. To identify challenges in implementing AIS for revenue collection.

Research Questions

  1. How effective is the current revenue collection system in Dutse LGA?

  2. What role does AIS play in improving revenue collection efficiency?

  3. What challenges exist in the adoption and implementation of AIS for revenue collection?

Research Hypothesis

  1. H₀: The implementation of AIS does not significantly improve the efficiency of revenue collection in Dutse LGA.

  2. H₀: There are no significant barriers to implementing AIS in the revenue collection process in Dutse LGA.

Significance of the Study

This study will highlight the impact of AIS on revenue collection efficiency, which could provide solutions to address the inefficiencies in Dutse LGA’s revenue system. The findings may guide other local governments aiming to adopt AIS to improve their revenue collection processes.

Scope and Limitation of the Study

The study will focus on revenue collection in Dutse LGA and its improvement through AIS. Limitations include possible resistance from staff, inadequate infrastructure, and challenges in data access.





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