Effect of Computerised Accounting Systems on the Accuracy of Financial Records in SMEs
Accounting — 2025, Undergraduate
This study examined the effect of computerised accounting systems on the accuracy of financial records in small and medium enterprises in Nigeria. A descriptive survey design was adopted with questionnaires administered to accountants and business owners of selected SMEs. Data were analysed using descriptive statistics and regression analysis. The findings revealed that computerised systems reduced arithmetic errors, improved the timeliness of reporting, and facilitated better record keeping compared with manual systems. However, high software costs, inadequate technical skills, and power challenges limited adoption. The study recommends affordable and user-friendly accounting software and capacity building for SME operators.