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Accounting And Information Technology Alignment: The Influence On Organisational Performance

Author

Listed:
  • Aderemi Olalere Adebayo

    (Osun State University, Osogbo, Osun State, Nigeria)

  • Wasiu Adebayo Lamidi

    (Osun State University, Osogbo, Osun State, Nigeria)

Abstract

Alignment of accounting with information technology aims to increase the efficiency and effectiveness of an organisation. This study's main objective is to investigate the influence of accounting with information technology on an organisation's effective performance, such as Cost Reduction, Improving Quality, and Effective Decision Making. Using the population of all Small and Medium Enterprises in Lagos State, Nigeria, 101 valid responses were received from the survey conducted. Based on the analysis results, the study found that accounting and information technology alignment has a positively significant relationship with Cost Reduction and Effective Decision Making. However, accounting and information technology alignment is negatively related to Improve quality. The study then recommends that Small and Medium Enterprises should focus more on investing in the alignment of accounting and information technology to bring about optimum organisation's performance.

Suggested Citation

  • Aderemi Olalere Adebayo & Wasiu Adebayo Lamidi, 2021. "Accounting And Information Technology Alignment: The Influence On Organisational Performance," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 11(1), pages 36-48, March.
    • Handle: RePEc:rom:bemann:v:11:y:2021:i:1:p:36-48
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    References listed on IDEAS

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    2. Evgeniou, Theodoros, 2002. "Information Integration and Information Strategies for Adaptive Enterprises," European Management Journal, Elsevier, vol. 20(5), pages 486-494, October.
    3. Mohamad, Amri & Zainuddin, Yuserrie & Alam, Nafis & Kendall, Graham, 2017. "Does decentralized decision making increase company performance through its Information Technology infrastructure investment?," International Journal of Accounting Information Systems, Elsevier, vol. 27(C), pages 1-15.
    4. Rehab U. Trabulsi, 2018. "The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi’s SMEs," International Review of Management and Marketing, Econjournals, vol. 8(2), pages 69-73.
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