Abstract
This study examines the impact of Accounting Information Systems (AIS) on the financial performance of Deposit Money Banks (DMBs) in Nigeria. Accounting Information Systems have become increasingly important in the banking sector due to the growing reliance on technology for transaction processing, financial reporting, internal control, and managerial decision-making. The effectiveness of AIS is therefore expected to influence the accuracy, timeliness, reliability, and accessibility of accounting information, which may ultimately affect the financial performance of banks. The study aims to assess the relationship between the use of Accounting Information Systems and the financial performance of Deposit Money Banks in Nigeria, with particular attention to transaction processing efficiency, quality of financial information, internal control, and decision-making support. The study adopts an ex-post facto research design and relies on secondary data obtained from the annual reports and financial statements of selected Deposit Money Banks, alongside relevant publications from regulatory and financial institutions. Financial performance is measured using indicators such as return on assets (ROA), return on equity (ROE), and profitability, while AIS effectiveness is assessed using relevant technology and accounting-system indicators. Descriptive statistics and inferential techniques, including correlation and regression analysis, are proposed for analysing the data. The study is expected to establish that effective Accounting Information Systems contribute positively to the financial performance of Deposit Money Banks by improving transaction efficiency, strengthening internal controls, reducing operational errors and costs, and enhancing the quality and timeliness of financial information. The study recommends that Deposit Money Banks should continuously invest in reliable accounting technologies, strengthen cybersecurity and internal controls, and provide regular training for accounting and banking personnel to maximise the benefits of AIS.
Keywords: Accounting Information Systems, Financial Performance, Deposit Money Banks, Profitability, Internal Control, Nigeria.
