Effect of Accounting Information System Adoption on Accounting Activities in Manufacturing Industries in Nigeria

AIS as a system that combines the methodologies, controls and accounting techniques with ICT to track transactions, provides internal reporting data, external reporting data, financial statements and trend analysis capabilities to improve organization's performance. This study examined the impact of accounting information systems (AIS) adoption by manufacturing industries on their general accounting activities and also to estimate the relationship that exist between AIS devices and accounting activities. Regression and correlation analyses were used to analyse and interpret the objectives. The regression model results that F-value (0.000 < 0.050) and Adj R2 = 0.6970 showed that AIS devices has 68.70% impact on the efficiency of accounting activities in the manufacturing industries if properly implemented. The result of Kendall's correlation matrix showed the statistical coefficient of 62% indicating that there is a strong correlation between dependent and independent variables, the coefficient of determination (R2) = 0.418 revealed that there is a significant relationship in using accounting information system to fast track accounting activities. The tested hypotheses of this study was measured at level of 95% confidence interval. The study concluded that accounting information systems devices are spontaneously and simultaneously appropriate for manufacturing industries engaging in accounting activities, also revealed that there is a significant relationship between accounting activities and Accounting information systems. The study also concludes that accounting information systems adoption in manufacturing firms has the following benefits: facilitation of financial statements preparation, enhancement of inventory valuations, enhancement of budgetary management, and favoring General Accepted Accounting Principles adoption. Therefore, manufacturing firms should embrace more and well-structured accounting information systems to enhance accounting activities