The Relevance of Computerised Accounting Information System in Evaluating The Ministry of Finance and Budget, Oyo State, Ibadan, Nigeria

This study examined the effects of AIS on organizational job performance, evaluated whether AIS led to better decision making by management, ascertained the role of AIS and its potential contribution in revenue and budget computation on Finance and Budget Ministry, Oyo State Secretariat, Ibadan, Nigeria. The relevance of role played by AIS implies that high effective use of AIS in management has improved organisation performance and assisted in job execution in the ministry of finance and budget. The result may be due to higher qualification of staff that make us of AIS as well as their years of experience in the use of AIS. Second, also AIS has not led to better decision making as high effective use of AIS by management did not lead to quicker decision making and better decision making  in Oyo State Ministry of Finance and Budget, and this result may be due to bureaucracy in public sector and organogram of the organisation. Third, use of AIS and revenue and budget computation implies that AIS improved revenue and budget computation in Oyo state ministry of finance and budget.

Keywords: Accounting information, Financial management, Organisation effectiveness, Revenue computation, Budget performance