A CRITICAL ASSESSMENT OF ACCOUNTING SYSTEMS EFFECTIVENESS IN ANAOCHA LOCAL GOVERNMENTS

CHAPTER ONE

INTRODUCTION

1.1 Background of the study

According to Yassin,2006  in addition to its large and significant role in decision-making operations at organizations where management should not overlook this role, the accounting information system has become an important part of the management operation as well as a basic source for supporting and observing its plans and operations. As businesses exist in the information revolution age, which includes knowledge rapid access in all aspects of life within a specific time frame, which human skills cannot attain, and observation As a consequence, the globe became a tiny global village, with a community of information and knowledge emerging as a result, with civilization aspects and article strengths moving to information and knowledge to the machine (Yassin,2006). Information technology has evolved to increase the volume of information that must be handled, stored, and provided for a system that held a large process observation and management that has spread the information technology applications in recent decades of the twentieth century. (6-5: various fields and at all levels) (Qasim, 1998). The availability of this efficiency in information systems is considered a basic factor in any organization's success or failure, and this importance is reflected by the use of information and an intended way to support and coordinate administrative operations such as planning, observation, and decision-making on the one hand, and a means of communication between the environment and the organization's internal and external environments on the other. As a result, the organization, prior to expansion, proliferation, and geographic diversification in production, finds itself in an urgent need to develop a system commensurate with the size of these activities, which ensures the flow of all information from the enormous and various units, analyzes this information, and uses it to develop its overall performance in the face of intense competition and the need for human resources, in addition to financing all other activities (Ismail,2007). As a result, the welfare of thousands of responses in those communities, as accounting information systems contribute to the successful operation of administrative operations through available information, which helps to meet the various needs of organizations of planning, observation, and decision-making, which is one of the basic functions for achieving the organization's objectives, whether the tasks and activities related to planning or observation that

Hence the need to access the accounting Systems Effectiveness In Anaocha Local Government

1.2 Statement of the problem

The world's technological growth and information development , as well as the world's great economic openness and the presence of a strong competitive environment in the various government parastatal , have forced local government administrators , including Anaocha Lga, to cope with these developments on the one hand and the presence of a strong competitive environment in the running of the local government on the other (MOSKOFF,2002). As a result, an urgent need exists to determine the effectiveness of accounting information systems in Anaocha local government, as well as how to take advantage of the management for information that provides in the field of planning and establishing goals, as well as observing and taking appropriate action for their execution, as accounting information systems is one of the essential elements that the management is based on performance of its missions.

1.3 Objective of the study

The primary objective of the study is as follows

1.        To evaluate the reason for using accounting system in Anaocha local government.

2.        To examine the challenges of using the accounting system in Anaocha local government.

3.        To find out if accounting systems in Anaocha local government is effective to meet the needs of the decision-making process.

4.        To examine how to improve the use of accounting system in Anaocha local government.

1.4 Research Questions

The following questions have been prepared for this study

1)        What are the reason for using accounting system in Anaocha local government?

2)        What are the challenges of using the accounting system in Anaocha local government?

3)        Is accounting systems in Anaocha local government effective to meet the needs of the decision-making process?

4)        How can there be improvement in the use of accounting system in Anaocha local government?

1.5 Significance of the study

This study examines accounting systems effectiveness in Anaocha local government through their important and required role that these systems play in success of local government administration by providing information to the appropriate accounting for performance of its functions as required which may lead to success of administration, which will consequently be reflected on the economy.

The study will be significant to the academic community as it will contribute to the existing literature.

1.6 Scope of the study

This study will evaluate the reason for using accounting system in Anaocha local government. The study will also examine the challenges of using the accounting system in Anaocha local government. The study will further find out if accounting systems in Anaocha local government is effective to meet the needs of the decision-making process. Lastly, the study will examine how to improve the use of accounting system in Anaocha local government. Hence the study is delimited to Anaocha local government.

1.7 Limitation of the study

This study was constrained by a number of factors which are as follows:

 just like any other research, ranging from unavailability of needed accurate materials on the topic under study, inability to get data

Financial constraint , was faced by  the researcher ,in getting relevant materials  and  in printing and collation of questionnaires

Time factor: time factor pose another constraint since having to shuttle between writing of the research and also engaging in other academic work making it uneasy for the researcher

1.8 Definition of terms

Accounting system: how you keep your business's records. You would put into your accounting system transactions such as invoices, money spent from the business's bank account, bills from suppliers, and money you've spent yourself on business costs