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首页> 外文期刊>Journal of Economics and Sustainable Development >The Effects of Computerized Accounting System on the Performance of Banks in Nigeria
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The Effects of Computerized Accounting System on the Performance of Banks in Nigeria

机译:尼日利亚会计电算化系统对银行绩效的影响

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Computerization in Nigerian commercial banks has now become widely spread. However, the fact that computerization has gained acceptance in Nigerian banking sector does not mean that an improvement in bank performances has occurred over the years of adoption of computerized system. Apparently, the study aims at examining the effects of computerized accounting systems on bank performance in Nigerian banking sector. Convenience sampling method was adopted to arrive at sample size of 50 covering Guaranty Trust Bank Plc, Wema Bank Plc and First Bank Plc. The study variables consist of both dependent variable and independent variable, with Computerized Accounting System being the dependent variable and banks profitability as independent variable and customer service delivery respectively being the dependent variables. Data collected were analyzed using correlation analysis. Results show that computerized accounting system has a positive effect on bank's profitability and as well customer patronage. The study therefore recommends that computerized accounting systems should be adopted by all banks in Nigeria because it has a lot of advantages and benefits and government power supply should be replaced with inverters for the purpose of powering the computers used in their operations so as to prevent power outage which may result in data loss on the computer.
机译:尼日利亚商业银行的计算机化现已广泛传播。但是,计算机化已在尼日利亚银行业获得认可这一事实并不意味着在采用计算机化系统的这些年中,银行的业绩已有所改善。显然,该研究旨在检查计算机会计系统对尼日利亚银行业银行业绩的影响。采用便利抽样方法得出的样本量为50个,覆盖了Guaranty Trust Bank Plc,Wema Bank Plc和First Bank Plc。研究变量包括因变量和自变量,其中计算机会计系统为因变量,银行盈利能力为自变量,客户服务交付分别为因变量。使用相关分析对收集的数据进行分析。结果表明,电算化会计系统对银行的盈利能力和客户惠顾有积极的影响。因此,该研究建议尼日利亚的所有银行都应采用计算机化的会计系统,因为它具有很多优点和好处,并且应该用逆变器代替政府电源,以便为操作中使用的计算机供电,以防止电力供应。中断可能会导致计算机上的数据丢失。

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