A proposed model on the impact of internal control quality on accounting information system effectiveness in Nigeria / Shamsudeen Ladan Shagari, Akilah Abdullah and Rafeah Mat Saat

The overwhelmingly rapid adoption of e-business technology in the Nigerian banking sector has resulted in new challenges particularly in the area of internal control. Although there are conflicting findings on the use of Accounting Information System and internal problems in the banking sector, the...

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Main Authors:	Shagari, Shamsudeen Ladan, Abdullah, Akilah, Mat Saat, Rafeah
Format:	Article
Language:	English
Published:	Penerbit UiTM (UiTM Press) 2018
Subjects:	Accounting. Bookkeeping Data processing
Online Access:	http://ir.uitm.edu.my/id/eprint/23679/ http://ir.uitm.edu.my/id/eprint/23679/1/AJ_SHAMSUDEEN%20LADAN%20SHAGARI%20SMRJ%2018.pdf

id	uitm-23679
recordtype	eprints
spelling	uitm-236792019-04-16T09:17:34Z http://ir.uitm.edu.my/id/eprint/23679/ A proposed model on the impact of internal control quality on accounting information system effectiveness in Nigeria / Shamsudeen Ladan Shagari, Akilah Abdullah and Rafeah Mat Saat Shagari, Shamsudeen Ladan Abdullah, Akilah Mat Saat, Rafeah Accounting. Bookkeeping Data processing The overwhelmingly rapid adoption of e-business technology in the Nigerian banking sector has resulted in new challenges particularly in the area of internal control. Although there are conflicting findings on the use of Accounting Information System and internal problems in the banking sector, the fact remains that internal control is associated with fraud. In this regards, for banks to effectively detect and prevent fraud, the use of Accounting Information System as tool for effective internal control is necessary. This study aims to propose a model of the effect of internal control quality in Nigerian banking sector. it is hypothesised that administrative control, data control, and output control has significant influence on internal control quality. The study further hypothesised that internal control quality would significantly influence AIS effectiveness uses organisation as unit of analysis with commercial banks that are listed on the Nigerian Stock Exchange as the target population. A quantitative data will be gathered using cross-sectional survey approach. Ordinary least square will be used for data analysis. The findings of this study will provide a solution to bank managers and other stakeholders in the banking sector regarding internal control weakness experiences over the years. Penerbit UiTM (UiTM Press) 2018 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/23679/1/AJ_SHAMSUDEEN%20LADAN%20SHAGARI%20SMRJ%2018.pdf Shagari, Shamsudeen Ladan and Abdullah, Akilah and Mat Saat, Rafeah (2018) A proposed model on the impact of internal control quality on accounting information system effectiveness in Nigeria / Shamsudeen Ladan Shagari, Akilah Abdullah and Rafeah Mat Saat. Social and Management Research Journal, 15 (2). pp. 79-169. ISSN 1675-7017
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Accounting. Bookkeeping Data processing
spellingShingle	Accounting. Bookkeeping Data processing Shagari, Shamsudeen Ladan Abdullah, Akilah Mat Saat, Rafeah A proposed model on the impact of internal control quality on accounting information system effectiveness in Nigeria / Shamsudeen Ladan Shagari, Akilah Abdullah and Rafeah Mat Saat
description	The overwhelmingly rapid adoption of e-business technology in the Nigerian banking sector has resulted in new challenges particularly in the area of internal control. Although there are conflicting findings on the use of Accounting Information System and internal problems in the banking sector, the fact remains that internal control is associated with fraud. In this regards, for banks to effectively detect and prevent fraud, the use of Accounting Information System as tool for effective internal control is necessary. This study aims to propose a model of the effect of internal control quality in Nigerian banking sector. it is hypothesised that administrative control, data control, and output control has significant influence on internal control quality. The study further hypothesised that internal control quality would significantly influence AIS effectiveness uses organisation as unit of analysis with commercial banks that are listed on the Nigerian Stock Exchange as the target population. A quantitative data will be gathered using cross-sectional survey approach. Ordinary least square will be used for data analysis. The findings of this study will provide a solution to bank managers and other stakeholders in the banking sector regarding internal control weakness experiences over the years.
format	Article
author	Shagari, Shamsudeen Ladan Abdullah, Akilah Mat Saat, Rafeah
author_facet	Shagari, Shamsudeen Ladan Abdullah, Akilah Mat Saat, Rafeah
author_sort	Shagari, Shamsudeen Ladan
title	A proposed model on the impact of internal control quality on accounting information system effectiveness in Nigeria / Shamsudeen Ladan Shagari, Akilah Abdullah and Rafeah Mat Saat
title_short	A proposed model on the impact of internal control quality on accounting information system effectiveness in Nigeria / Shamsudeen Ladan Shagari, Akilah Abdullah and Rafeah Mat Saat
title_full	A proposed model on the impact of internal control quality on accounting information system effectiveness in Nigeria / Shamsudeen Ladan Shagari, Akilah Abdullah and Rafeah Mat Saat
title_fullStr	A proposed model on the impact of internal control quality on accounting information system effectiveness in Nigeria / Shamsudeen Ladan Shagari, Akilah Abdullah and Rafeah Mat Saat
title_full_unstemmed	A proposed model on the impact of internal control quality on accounting information system effectiveness in Nigeria / Shamsudeen Ladan Shagari, Akilah Abdullah and Rafeah Mat Saat
title_sort	proposed model on the impact of internal control quality on accounting information system effectiveness in nigeria / shamsudeen ladan shagari, akilah abdullah and rafeah mat saat
publisher	Penerbit UiTM (UiTM Press)
publishDate	2018
url	http://ir.uitm.edu.my/id/eprint/23679/ http://ir.uitm.edu.my/id/eprint/23679/1/AJ_SHAMSUDEEN%20LADAN%20SHAGARI%20SMRJ%2018.pdf
first_indexed	2023-09-18T23:11:09Z
last_indexed	2023-09-18T23:11:09Z
_version_	1777418811412054016

A proposed model on the impact of internal control quality on accounting information system effectiveness in Nigeria / Shamsudeen Ladan Shagari, Akilah Abdullah and Rafeah Mat Saat

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