Accounting Information System and Internally Generated Revenue Tracking in Lafia Local Government Area
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Background of the Study
Internally Generated Revenue (IGR) is crucial for the financial sustainability of local governments. Accurate tracking and management of IGR can enhance transparency and reduce financial mismanagement. Accounting Information Systems (AIS) can play a significant role in tracking IGR efficiently by providing real-time data and streamlining financial processes. This study will explore how AIS is used in Lafia Local Government Area (LGA) to track and manage IGR and its impact on financial transparency and accountability.
Statement of the Problem
Despite the potential benefits of AIS in enhancing IGR tracking, Lafia LGA faces challenges in the effective use and implementation of these systems. These challenges include inadequate technical infrastructure, low capacity in terms of staff training, and resistance to change. The study aims to identify how AIS can improve IGR tracking in Lafia LGA and what barriers hinder its effectiveness.
Aim and Objectives of the Study
Aim: To assess the role of Accounting Information Systems in tracking Internally Generated Revenue in Lafia Local Government Area.
Objectives:
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To evaluate the current methods of IGR tracking in Lafia LGA.
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To assess the effectiveness of AIS in tracking IGR.
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To identify challenges faced in the use of AIS for IGR tracking and provide recommendations.
Research Questions
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How is AIS currently utilized in tracking IGR in Lafia LGA?
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What are the benefits of using AIS in tracking IGR?
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What challenges hinder the effective use of AIS for IGR tracking?
Research Hypothesis
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H₀: AIS usage does not significantly improve the tracking of Internally Generated Revenue in Lafia LGA.
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H₀: The challenges of implementing AIS do not significantly impact IGR tracking in Lafia LGA.
Significance of the Study
This study will contribute to understanding how AIS can enhance the effectiveness of IGR tracking in local governments. It will also provide recommendations on overcoming implementation barriers to improve financial management and accountability in Lafia LGA.
Scope and Limitation of the Study
The study will focus on Lafia LGA and examine the use of AIS in tracking IGR. Limitations include potential access issues to specific financial records and resistance from stakeholders in the adoption of new systems.
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