COMPUTERIZED ACCOUNTING SYSTEM AND ORGANIZATION PERFORMANCE

ABSTRACT

This research project delves into the intricate relationship between computerised accounting systems and organizational performance. The study focuses on Nigerian insurance companies and employs Ordinary Least Squares (OLS) regression analysis to assess the impact of accounting software, cloud computing, and computer and accounting systems integration on performance. The research begins by validating key OLS regression assumptions, ensuring the integrity of results. Data preprocessing steps, including handling missing data, outliers, and necessary transformations, are undertaken to guarantee data accuracy. The findings reveal a positive correlation between the integration of computer technology and accounting systems (CTAS) and organizational performance, emphasizing the significance of technological advancements for organizations. Robust accounting systems are shown to streamline processes, reduce errors, and enhance efficiency. While accounting software satisfaction may not directly correlate with organizational performance, it remains crucial for user experience and operational comfort. Investing in user-friendly interfaces and comprehensive training is essential. An unexpected negative relationship is observed between cloud computing adoption (CCOM) and organizational performance, warranting further investigation into its challenges and trade-offs. This underscores the need for a nuanced approach to cloud integration. In conclusion, this study advances our understanding of the complex interplay between technology, user satisfaction, cloud adoption, and organizational performance. The recommendations provided offer actionable steps for organizations to strategically navigate these dynamics in the evolving technological landscape.