ACCOUNTING INFORMATION SYSTEM QUALITY AND FINANCIAL MANAGEMENT PRACTICES IN FEDERAL TERTIARY INSTITUTIONS IN ADAMAWA STATE

Abstract

This study examines how the quality of Accounting Information Systems (AIS) affects financial
management in federal tertiary institutions in Adamawa State, Nigeria. It draws on the DeLone and
McLean Information Systems Success Model (2016), breaking AIS quality into four dimensions:
system quality, information quality, process quality, and service quality. The research used a
quantitative cross-sectional survey design. Primary data were generated from 145 purposively
selected staff members at federal universities, polytechnics, and colleges of education, all of whom
completed a structured questionnaire. The data were analysed using the Ordinary Least Squares
(OLS) regression. All four AIS quality dimensions had a statistically significant influence on financial
management. System quality had more significant effect followed by service, information, and process
quality. The study recommends that federal tertiary institutions invest significant funds in reliable,
user-friendly AIS infrastructure. Staff need proper training to get financial data entry right and
process automation is necessary in making financial reporting more consistent. Furthermore,
technical support needs to be responsive enough to actually solve problems when they come up. The
findings add to a growing body of literature on information systems and public-sector financial management, offering lessons particularly relevant to higher education institutions in developing
economies.