BLESSING MICHAEL DEPARTMENT OF BUSINESS EDUCATION UNIVERSITY OF UYO, UYOAKWA IBOM STATE, NIGERIA.
ABSTRACT
This study determines the influence of Accounting Information Systems on the Management of Small-Scale Business Firms in the Uyo Local Government Area. Two research questions were answered in the study and two null hypotheses were tested at 0.5 level of significance. Related literature and empirical studies were reviewed. The population of the study comprised 292 registered owners of small-scale business firms in the local government. A sample size of 73 owners of small-scale business firms was selected for the study. Twenty (20) structured questionnaire items designed by the researcher were used for data collection, and the instrument was titled “Accounting Information System and Management of Small Scale Business Firms Questionnaire –AISMSSBFQ”. The questionnaire was faced validated by three experts in Business Education from the University of Uyo, Uyo. The CronbachApha method was used to determine the reliability of the instrument. The data collected was analyzed using a mean(x) score for research questions and an independent T-test for the hypothesis at 0.5 Alpha levels. From the analysis, the correlation coefficient index of 0.96 was obtained which shows that the instrument was highly reliable. The findings of the study indicate a significant influence of cashbooks, and income statements on the management of small-scale business firms. One of the recommendations made was that the small and medium-scale (SMEs) Development Agency of Nigeria should conduct regular seminar and workshop for owners of small-scale enterprises on the need for a proper Accounting Information System and how to maintain it.
Keywords: Accounting information, system, management, and small-scale business.
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