ABSTRACT

This research with the topic The Impact of Accounting Information System on the Performance of Banks, had as main objective to examine the impact of accounting information systems on the performance of banks in Buea. The research has as main hypothesis being that Accounting information systems do not have significant impact on the performance of banks in Buea. The descriptive research design was used. Data was gotten for the research from the primary source principally from the administration of questionnaires to 50 respondents of banks in Buea, the regression analyses was used to carry out analyses. The findings showed that Accounting Information system has an impact on the performance of banks in Buea. Recommendations were made that banks in Buea should improve on ssthe aspect of accounting information system especially in aspects of record keeping, planning, decision making so as to also ensure a reduced rate of corruption and a proper functioning of the various identified banks in Buea.

CHAPTER 1
INTRODUCTION
1.1 Background of Study
An accounting information system is a structure that a business uses to gather, store,direct, process, recover and report its financial data. So that, it can be used byowners, accountants, advisor, business analysts, managers, chief financial officers,auditors and regulatory and tax agencies. Accounting information systems is part ofa company’s information systems, that helps in facilitating decision making withinorganizations and can be modified to an organization’s environment, structure andrequirements of task. This study emphasizes on the important of accounting information in making decisions. The accounting information always plays anessential role in decision making of the managers related to the financial and economic issues. It also affects to the survival of an organization.
In addition, accounting tools such as cost accounting system, management accounting system, price and profitability provide the useful information to the manager to make the financial and economic decisions also. This research study is also disclosing the relationship between the Accounting Information Systems used by the Enterprises and its profitability. The purpose of the study was to examine the effect of accounting information systems on profitability level of organization. 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 equipment 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). Every organization, both profit and non-profit organizations have their objectives and goals in mind to achieve. For non-profit organizations, their goal is to satisfy the social needs of the citizens and in the effort to achieve these purposes, supervision more often than not plays a vital role. The size and the scope of these organizations have sometimes made it hard for the executors to exercise personal and first-hand supervision of operation. It is in this light that internal control established by management is initiated. For organizations to carry out their businesses there must be some factors put in place for the smooth running of the organization like materials,
machine and money. These need to be well coordinated in order to attain success in the organization. These factors are used by groups of people known as management. Management cannot exist without an organization; both are inseparable. The system of internal control provides assurance to management of the dependability of the accounting data used in the
decision making of the organization. Over several numbers of years, the performance of accounting has increased right from the single-entry system to double entry system. The main aim of the accounting is to provide financial data like purchase, sales, expenses and income of the organization but in today’s modern world accounts maintenance is helpful in many ways. Previously accounts are maintaining to know profit or loss of the organization but now a day it is also useful for increasing profitability of the organization by way of accounting information system. Businesses include transactions which produce information for better analysis of business performance and accounting information system is a delivery system for accounting.
1.2 Problem Statement
Accounting is a system that provides information to various interested parties. The main purpose of accounting is to give information about profit or loss and financial position of the business to its owner. This information is also useful to investors, auditors, suppliers, buyers, bankers and other financial institutions etc. But more importance of accountancy is concern to the person within the organization. Since every decision involves a number of alternatives. Accounting information must help the user to decide his course of action. Accounting is a process which helps managers
with the accounting records produces financial statements. In management, the important duties of managers consist of planning, organizing, leading, supervising, controlling and decision making. Accounting Information System is considered to be one of the most important systems of any organization. Its aim is to provide necessary information to the managers at different levels. This information help them in performing their responsibilities in an effective and efficient manner in the
areas of planning, controlling, performance evaluation and decision making. 
research questions:
What is the impact of accounting information systems on performance of banks in
buea municipality and the specific research questions will include:
i. Why accounting information systems are used by banks in Buea municipality?
ii. How do these accounting information systems affect employee performance?
iii. How effective are these accounting information systems?
iv. What are the difficulties faced by banks in Buea in adopting proper accounting information systems?
v. What recommendations can be made to deal with these difficulties?

1.3 Objectives of The Study
1.3.1 Main Objective
The main objective of this work is to examine the impact of accounting information systems on the performance of banks in Buea.
1.3.2 Specific Objectives
The specific objectives include the following;
1) Determining the various accounting information systems used by banks in Buea
municipality.
2) Analyzing the impact of these accounting information system on performance
of banks.
3) To evaluate the difficulties faced by banks in Buea in adopting accounting
information systems.
4) To offer recommendations on how to improve on the level of accounting
information systems of banks in Buea.
1.4 Research Hypothesis
➢ Null hypothesis-H0: Accounting information systems do not have
significant impact on the performance of banks in Buea.
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➢ Alternative hypothesis-H1: Accounting information systems have a
significant impact on the performance of banks in Buea.

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