Impact of Computerized Accounting System on Financial Reporting Accuracy Accuracy. A study of Access Bank PLC. (Jos Branch?
Abstract
This study examines the impact of computerized accounting systems on financial reporting accuracy, emphasizing improvements in reliability, timeliness, and quality of financial information. The increasing adoption of information technology in accounting practices has transformed traditional manual systems, enhanced efficiency and reducing human error (Romney & Steinbart, 2020). A quantitative research design was employed, with primary data collected through structured questionnaires administered to selected accounting personnel. Data analysis was conducted using descriptive statistics, correlation, and regression techniques (Sekaran & Bougie, 2019).
Findings indicate that system quality, information processing speed, and user competence significantly influence financial reporting accuracy (Gelinas et al., 2018). Computerized accounting systems facilitate faster report generation, accurate data storage, and better decision-making processes. However, challenges such as inadequate user training and system limitations may impede optimal system performance (Hall, 2015).
The study concludes that implementing computerized accounting systems significantly enhances financial reporting accuracy in organizations. It recommends investing in modern accounting software, continuous staff training, and proper system maintenance to maximize benefits. Improved adoption of such systems ultimately strengthens financial transparency, accountability, and organizational performance (Romney & Steinbart, 2020; Gelinas et al., 2018).
Keywords
Computerized Accounting System
financial Reporting Accuracy
System Quality
Information Speed
user competence
Banking Sector
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How to Cite
Vivian, C., & Sarah, E. (2026). Impact of Computerized Accounting System on Financial Reporting Accuracy Accuracy. A study of Access Bank PLC. (Jos Branch?. Nigerian Accounting Horizon Journal, 11(1), 156-170.
C. Vivian, and E. Sarah, "Impact of Computerized Accounting System on Financial Reporting Accuracy Accuracy. A study of Access Bank PLC. (Jos Branch?," Nigerian Accounting Horizon Journal, vol. 11, no. 1, pp. 156-170, July 2026.
