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Accounting Information Systems and Financial Performance of Deposit Money Banks in Nigeria

This study examines the extent to which Accounting Information Systems (AIS), specifically, system quality and information quality, affect the financial performance of listed Deposit Money Banks (DMBs) in Nigeria. Anchored on the DeLone and McLean IS Success Model, the study adopts a quantitative approach using purposive sampling to select Zenith Bank, Guaranty Trust Holding Company (GTCO), and United Bank for Africa (UBA) based on their consistent AIS implementation and transparent financial disclosures. Secondary data were extracted from audited financial statements between 2020 and 2023. Fi…

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from https://iiardjournals.org/get/JAFM/VOL. 11 NO. 9 2025/Accounting Information Systems 135-146.pdf
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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT
Date	2026-08-18
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.56201/jafm.vol.11.no9.2025.pg135.146
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7203683047`

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Accounting Information Systems and Financial Performance of Deposit Money Banks in Nigeria. OpenAlex research, 2026. Vero Archive, record openalex:W7203683047.