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  • Chapter 1 to 5
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An organization comprises of a combination of various information systems. These various information systems aid the collection of data that is necessary for management to prepare their financial reports that will aid decision making in order to achieve organizational goals and objectives. These systems are sometimes referred to as accounting systems. The type of accounting systems put in place will determine the quality of accounting information generated by such system. In this present day where users of financial statements require quality information to aid their investment decisions, there is the need to determine the impact of such systems on their performances. This study was embarked on to determine the impact of accounting information system on the performance of the banking sector in Nigeria with a particular focus on First Bank Nigeria Plc. Our major objectives were to find out the relationship between accounting information generated from the system with profitability represented by Return on Capital Employed (ROCE) and Earnings per Share (EPS). In order to achieve the objectives, we obtained secondary data from 2001 to 2010 from First Bank Plc and used regression analysis with e-view to analyze the data.



  • Background of the study

Banking has over the years transformed from the time of ledger cards and other manual filling systems into a system based such as computer based technology. Banking System has moved away from a situation where all activities are manual based such as all transactions are carried out manually; in modern day banking transactions are carried out automatically with the support of ATM (Automated Teller Machine) and other modern technology equipments and this has also help reduce the numbers of crowds in the bank, and enhance and support the operation of banking. (Adekange1986:23-25). With modern day computer technology, Banks now have the ability to delights its customers with superior services and empower a knowledgeable workforce to create and make decisions. Computer technology base Banks now have the ability to seize opportunities and respond to market changes. They (computerized banks) now also know how to utilize the best of both people and technology and bringing together the best of teams of talent. They (computerized banks), can also provide faster and better services to its customers which can be done in an instant through the use of computer technology. The advent of accounting information system (AIS) in the Nigerian Banking Sector marked the beginning of a new dispensation in banking and has revolutionized traditional banking practices and redefined the entire frontiers of banking as well as the entire work place (Adekange, 1986: 23-25). Without computers, issues like linkage, universal banking concepts, automated teller machine (ATM) and other innovations would have been unthinkable. The application of computers has improved banking performance; and computers and other information technology have generally been identified as an important tool in attaining corporate goals of delivery services effectively to customers which is crucial to the sustainable growth and profitability of the bank (Brien, 1983:46).


The banking sector plays a major role in any nation especially a country like Nigeria and although it has grown in leaps and bounds over the past decade, the more significant changes would be attributable to the character rather than size. It is also known that there is the existence of computer fraud in the banking system; these problems need to be combated. Many studies have been undertaken relating accounting information system (AIS) to customer satisfaction and customer perception, relatively few have turned the searchlight into the organization or attempted to discover the perception of banking personnel of information technology or the impact if any or the changes introduced by AIS on organizational behavior (Donald, 1983: 22-26). Therefore, this study will examine Accounting information system in the performance of banking sector in Nigeria.

  1. Examine the relationship between accounting information system and profitability in the banking sector in Nigeria.
  2. Determine the relationship between accounting information system and Earning per share.
  3. To examine the impact of accounting information system application on improving employee’s satisfaction in banks according to banks
  4. To examine the impact of accounting information system application on improving what customer saying about banks services according to banks managers’ perspective


For the successful completion of the study, the following research hypotheses were formulated by the researcher;

H0: There is no significant relationship between accounting information and Profitability in the banking sector in Nigeria.

H1: There is significant relationship between accounting information and Profitability in the banking sector in Nigeria.

H02: There is no significant relationship between accounting information and Earnings per share in the banking sector in Nigeria.

H2: There is significant relationship between accounting information and Earnings per share in the banking sector in Nigeria.


The study will show how modern technology has improved banking performance in retail commercial banking. It also investigates how frontline banking personnel has been affected by (Accounting Information System) AIS such as that performance are now with greater speed and efficiency. The project intends to bring awareness about accounting information and the positive effects on customer’s service delivery in other to improve the flow of transaction.


The scope of the study covers the impact of accounting system on the performance of banking sector in Nigeria. The researcher encounters some constrain which limited the scope of the study;

  1. a) AVAILABILITY OF RESEARCH MATERIAL: The research material available to the researcher is insufficient, thereby limiting the study
  2. b) TIME: The time frame allocated to the study does not enhance wider coverage as the researcher has to combine other academic activities and examinations with the study.
  3. c) Organizational privacy: Limited Access to the selected auditing firm makes it difficult to get all the necessary and required information concerning the activities.


Automated Teller Machine (ATM): It is an automatic machine that recognizes a card linked with an account number to dispense cash.

Bank: Financial institution where money and other valuable goods are kept by concerned owners for safe custody.

Cheque: The conditional order in writing by which you instruct your bank to pay on demand a sum from your current account to a named person or bearer.

Customers: It refers to individuals who have the capacity to deal with banks.
Computer: Is a data processing device that can perform substantial computation, including numerous arithmetic or logic operations without intervention by a human operator during the processing.
Electronic Fund Transfer (EFT): It is the development of banking and payment systems which transfer funds electronically instead of using cash or paper documents such as cheque.
E-Banking: It can be defined as automated delivery of new and traditional banking practices and services directly to customers through electronic, integrative communications channel.

E-Commerce: which means “Electronic Commerce?” is the buying and selling of goods and services on the internet, especially the World Wide Web. This term is also used as interchangeably with E-business.

Global System for Mobile Communication (GSM): This is a digital cellular phone technology and it is the most popular standard for mobile phones in the world.

Information and Communication Technology (ICT): This is defined as an umbrella term that includes any communication device or application, encompassing: cellular phones, computer, network hardware and software, satellite systems and so on as well as the various services and applications associated with them, such as distance learning and video conferencing.
Information Technology (IT): This is that which comprises of computers, satellite communications, videotext, network, cable television, software and automated office equipments, electronic mail (e-mail).
Internet Service Provider (ISP): It refers to a company that sells access to the internet, allowing computer users to send electronic mail (e-mail) and browse the World Wide Web (WWW) among other tasks.

M-Banking is also known as ‘Mobile banking’ is a term used for performing balance checks, payments, account transactions, viewing recent transactions etc via a mobile device such as a mobile phone.

Online Processing: It enables the users to input data to the computer receive back result almost instantaneously.
Re-Engineering: Is the fundamental rethinking and redesign of an entire business system or dramatic improvement in quality, speed and services.

Technology: Is referred to the scientific study and use of applied sciences otherwise the application of this to practical tasks in industry.

Services: Is the benefit derived by banks customer as a result of the over the counter and other transactions.
Tele-communication: Is referred to communication through technology devices such as radio, cables, television, telephones, fax machines etc.


This research work is organized in five chapters, for easy understanding, as follows

Chapter one is concern with the introduction, which consist of the (overview, of the study), historical background, statement of problem, objectives of the study, research hypotheses, significance of the study, scope and limitation of the study, definition of terms and historical background of the study. Chapter two highlights the theoretical framework on which the study is based, thus the review of related literature. Chapter three deals on the research design and methodology adopted in the study. Chapter four concentrate on the data collection and analysis and presentation of finding.  Chapter five gives summary, conclusion, and recommendations made of the study



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