ACCOUNTING AND INFORMATION TECHNOLOGY ALIGNMENT: THE INFLUENCE ON ORGANISATIONAL PERFORMANCE

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.

Keywords

• accounting information technology
• alignment
• cost reduction
• improved quality
• performance