Influence of Accounting Knowledge on Accounting System Effectiveness: The Experience of Smes Owners in Sokoto, Nigeria

Abstract

The broad objective of this study is to examine the influence of accounting knowledge on Accounting Information System (AIS) Effectiveness in the specific context of SMEs in Sokoto State. The technology diffusion and resource-based theory formed the bases for the conceptual model. The study used descriptive survey research design. Multiple regressions were adopted in analyzing the data. The results showed that managers accounting knowledge and the effectiveness of vendors and accounting firms significantly contributed to AIS effectiveness. The study complements previous studies by having supported this association within a Sokoto state of Nigeria context. Hence, it recommends the need for managers of SMEs to acquire sufficient accounting knowledge as well as engage accounting firms and qualified AIS vendors who have experience and understand unique characteristics of SMEs.