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Comparative Analysis of Computerized Accounting System and Manual Accounting System of Quoted Microfinance Banks (MFBs) in Nigeria

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Listed:
  • Amahalu Nestor Ndubuisi
  • Abiahu Mary-Fidelis Chidoziem
  • Obi Juliet Chinyere

Abstract

This study assesses the comparative analysis of computerized accounting system and manual accounting system of quoted Microfinance Banks in Nigeria from 2006-2015. Three hypotheses were formulated in line with objectives of the study. Ex-post facto research design was adopted and the data for the study were obtained from fact books, annual reports and account of the quoted Microfinance banks under study. Paired sample T- test was used to test the Hypotheses, at 5% significant level with aid of SPSS version 22 statistical software. Findings showed that computerized accounting system has a positive effect on the reported profitability of banks more than manual system of accounting. Based on these findings, the study recommends among others that Microfinance banks should implement computerized accounting system than the manual accounting system because it has more positive effect on the profitability level of the banks.

Suggested Citation

  • Amahalu Nestor Ndubuisi & Abiahu Mary-Fidelis Chidoziem & Obi Juliet Chinyere, 2017. "Comparative Analysis of Computerized Accounting System and Manual Accounting System of Quoted Microfinance Banks (MFBs) in Nigeria," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(2), pages 30-43, April.
    • Handle: RePEc:hur:ijaraf:v:7:y:2017:i:2:p:30-43
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    References listed on IDEAS

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    1. Charles Ezeagba, 2017. "Financial Reporting in Small and Medium Enterprises (SMEs) in Nigeria. Challenges and Options," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(1), pages 1-10, January.
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    Cited by:

    1. Amahalu Nestor Ndubuisi & Moses Nnoruga Okeke & Obi Juliet Chinyere, 2017. "Audit Quality Determinants: Evidence from Quoted Health Care Firms in Nigeria," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 216-231, October.
    2. Firas Hashem, 2021. "Role of Computerized AIS Applications in Preserving Organizational Financial Performance during COVID19: Moderating Role of Accountants' Experience," International Business Research, Canadian Center of Science and Education, vol. 14(4), pages 1-87, April.

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