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ABSTRACT
This study examines the impact of digital transformation on accounting information systems (AIS) among manufacturing companies in Imo State, Nigeria. The general objective was to determine the extent to which digital accounting technologies affect AIS effectiveness among these companies. Specifically, the study sought to determine the extent to which automated data analytics, cloud computing, and enterprise resource planning (ERP) integration affect AIS effectiveness among these companies. The study population comprised 311 staff members of five selected aluminum manufacturing companies operating in Imo State. Using the Yamane (1967) formula for finite populations, the study determined a sample size of 175 respondents. The study used proportionate sampling to allocate the sample across the five companies based on their respective population sizes, ensuring adequate representation. The study collected primary data using a structured questionnaire and analyzed it with descriptive statistics, including the mean and standard deviation, as well as correlation analysis for hypothesis testing. All hypotheses were tested at the 5% level of significance, and the instrument’s reliability was established using Cronbach’s alpha coefficient. The findings indicate that automated data analytics, cloud computing, and ERP integration significantly enhance AIS effectiveness among manufacturing companies in Imo State. The study recommends increased investment in automated data analytics to improve the accuracy, efficiency, and timeliness of accounting information and financial reporting. It also recommends strengthening ERP integration by linking accounting systems with production, inventory, sales, and procurement functions to minimize errors, enhance information flow, and support effective managerial decision-making.
Keywords: Digital transformation, accounting information system, cloud computing, enterprise resource planning, automated data analytics.
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