Nigerian Journal of Banking and Financial Issues (NJBFI)

Effects Of Accounting Information System Implementation On The Operational Performance Of Microfinance Banks In Nigeria: An Empirical Investigation

Abstract

This study examined the effects of Accounting Information Systems (AIS) on various services of Microfinance Banks (MFB) in Nigeria. This research revealed the relevance of Accounting Information Systems implementation on the operational performance of Microfinance Banks in Ogbomoso, Oyo State, Nigeria. All the ten (10) microfinance banks in the city were contacted.  Simple random sample was used to selected 150 staff, while questionnaire was administered to the respondents and only 134 were returned without void. Pearson Product Moment Correlation (PPMC) was used to examined the significant effects of Accounting Information Systems implementation on the operational performance of Microfinance Banks. The results showed that Accounting Information Systems implementation has significant effects on various MFB services. Thus, recommendation is made that the banks should focus more on adoption of AIS as it is been found to improve their service quality.